Exercise 02-19 Job order costing of services LO A1 Diaz and Associates incurred the following costs in completing a tax return for a large company, Diaz applies overhead at 60% of direct labor cost Labor Hours Used Hourly Rate Partner 5 $ 540 Senior manager 16 180 Staff accountants 156 50 1. Prepare journal entries to record direct labor and the overhead applied. View transaction list Journal entry worksheet Record direct labor. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Journal entry worksheet Record the cost of services. Note: Enter debits before credits Transaction Credit Debit General Journal Journal entry worksheet Record the cost of services. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal