Direct Labor Costs During May, Jernigan Company accumulated 860 hours of direct labor costs on Job 200 and 550 hours on Job 305. The total direct labor was incurred at a rate of $20 per direct labor hour for Job 200 and $16 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. Work in Process Wages Payable Factory Overhead Costs During May, Bergan Company incurred factory overhead costs as follows: indirect materials, $8,800; indirect labor, $6,600; utilities cost, $4,800; and factory depreciation, $9,000. Journalize the entry to record the factory overhead incurred during May. If an amount box does not require an entry, leave it blank. Factory Overhead Materials Wages Payable 11111 Utilities Payable Accumulated Depreciation-Factory