During August, Salinger Company accumulated 640 hours of direct labor costs on Job 40 and 850 hours on Job 42. The total direct labor was incurred at a rate of $20 per direct labor hour for Job 40 and $24 per direct labor hour for Job 42. Journalize the entry to record the flow of labor costs into production during August. Work in Process 30,100 X Wages Payable 30,100