Direct labor: 3.80 hours at $26.00 per hour. Direct materials: 3.80 gallons at $22.00 per gallon $98.80 $83.60 Direct labor: 10,000 hours worked at an average wage rate of $21.30 per hour Direct materials: Purchased: 11, 200 gallons $22.45 per gallon Used in production: 10,300 gallons Transaction 01 General Journal Debit Credit No journal entry required Accounts payable Accounts receivable Accrued Payroll