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Flint, Inc. incurred direct labor costs of $$72,000$ for $8,000$ hours. The standard labor cost was $$73,600.$ The standard hours were $8,400.$

Journalize the transactions for Flint, Inc. to account for this activity. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round intermediate calculation to $3$ decimal places, e$.$g$.5\mathrm{.}275$ and final answers to $0$ decimal places, e$.$g$.5,275.)$

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$

Factory Labor

Labor Price Variance

Factory Wages Payable

$($b$)$ Work in Process Inventory