Direct labor costs Chart of Accounts Journal Instructions and 3,000 hours on Job 305. The total direct labor was incurred During May, Bergan Company accumulated 2,500 hours of direct labor costs on Job 200 at a rate of $28 per direct labor hour for Job 200 and $24 per direct labor hour for Job 305 ng May. Refer to the Chart of Accounts for exact wording of account titles Jourmalize the entry to record the flow of labor costs into production duri