Direct Labor Costs

During May, Hatch Company accumulated $500$ hours of direct labor costs on Job $200$ and $680$ hours on Job $305.$ The total direct labor was incurred at a

rate of $$17$ per direct labor hour for Job $200$ and $$13$ per direct labor hour for Job $305.$

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.