Escuchar Products, a producer of DVD players, has established a labor standard for its product$$direct labor: $1$ hrs at $$9\mathrm{.}15$ per hour. During January, Escuchar produced $12,900$ DVD players. The actual direct labor used was $12,340$ hours at a total cost of $$114,762.$Journal

$2.$ Prepare joumal entries on Jan. $31$ for all activities relating to labor. Refer to the Chart of Accounts for the exact wording of account titles.

PAGE $10$

GENERAL JOURNAL

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