During April, Almerinda Company accumulated 19,600 hours of direct labor costs on Job 50 and 25,400 hours on Job 51. The total direct labor was incurred at a rate of $20.00 per direct labor hour for Job 50 and $23.00 per direct labor hour for Job 51.

Journalize the entry on Apr. 30 to record the flow of labor costs into production during April. Refer to the Chart of Accounts for the exact wording of account titles.

Chart of Accounts CHART OF ACCOUNTS Almerinda Company General Ledger ASSETS REVENUE 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 131 Materials 132 Work in Process 133 Factory Overhead 134 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Land 191 Factory 192 Accumulated Depreciation-Factorv 410 Sales 610 Interest Revenue EXPENSES 510 Cost of Goods Sold 520 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 560 Depreciation Expense-Factory 590 Miscellaneous Expense 710 Interest Expense