During February, Gross Company accumulated 15,000 hours of direct labor costs on Job 60 and 18,000 hours on Job 61. The total direct labor was incurred at a rate of $24.00 per direct labor hour for Job 60 and $26.50 per direct labor hour for Job 61.

Journalize the entry to record the flow of labor costs into production during February.

Work in Process ____________

Wages Payable _____________