Direct Labor Coses During May, Hatch Company accumulated 720 hours of direct labor costs on 30b200 and 560 hours on Job 305 . The total direct labor was incurred at a rate of 514 per direct labor hour for Job 200 and $10 per direct labor hour for 30b305. Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank