Direct Labor Costs Instructions Instructions Chart of Accounts Journal During May, Lockmiller Company accumulated 20,500 hours of direct labor costs on Job 275 and 25,400 hours on Job 310. The total direct labor was incurred at a rate of $18.00 per direct labor hour for Job 275 and $21.00 per direct labor hour for Job 310. Required: Journalize the entry on May 30 to record the flow of labor costs into production during May Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.