Direct Labor Costs

During May, Salinger Company accumulated $710$ hours of direct labor costs on Job $200$ and $570$ hours on Job $305.$ The total direct labor was incurred at a rate of $$14$ per direct labor hour for Job $200$ and $$17$ 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.