Direct labor costs Instructions Chart of Accounts Journal Instructions Duning May Bergan Company accumulated 19.000 hours of direct labor costs on Job 200 and 22.000 hours on Job 305 The total direct labor was incurred at a rate of $20.00 per direct labor hour for Jeb 200 and $21.00 per direct labor hour for Job 305 Journalize the entry on May 30 to record the flow of labor costs into production during May Refer to the Chart of Accounts for eact wording of account bites