Direct Labor Costs During May, Hatch Company accumulated 650 hours of direct labor costs on Job 200 and 550 hours on Job 305 . The total direct iabor was incurred at a rate of $19 per direct labor hour for Job 200 and $24 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. r Check My Work Labor costs are a function of the total hours and the hourly rate