Exercise 15-19 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 $ 470 Senior manager 160 Staff accountants 17 110 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 Record entry Clear entry View general journal Exercise 15-19 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 $ 470 Senior manager 160 Staff accountants 50 1. Prepare journal entries to record direct labor and the overhead applied. View transaction list Journal entry worksheet