Direct Labor Costs During August, Carrothers Company accumulated 690 hours of direct labor costs on Job 50 and 880 hours on Job 56. The total direct labor was incurred at a rate of $16 per direct labor hour for Job 50 and $13 per direct labor hour for Job 56. Journalize the entry to record the flow of labor costs into production during August. If an amount box does not require an entry, leave it blank. Work in Process Wages Payable