During May, Darling Company accumulated 700 hours of direct labor costs on Job 200 and 520 hours on Job 305 . The total direct labor was incurred at a rate of $19 per direct labor hour for Job 200 and $23 per direct labor hour for Job 305 . Journalize the entry to record the flow of labor costs into production during May. If an amount box does not require an entry, leave it blank. Factory Overhead Costs During May, Salinger Company incurred factory overhead costs as follows: indirect materials, $3,090; indirect labor, $6;270; utilities cost, $2,080; and factory depreciation, $2,880. Joumalize the entry to record the factory overhead incurred during May. Fran amount box does not require an entry, leave it blank