Fowler Company manufactures titanium molds, and uses standard costing to account for their production line results. Standard costs and quantities are listed below: Direct materials: $6/kilogram, 5 kg./unit Direct Labor: $12/hour, 6 hours/unit Variable Overhead: $7/direct labor hour Actual costs and quantities are listed below: Direct materials: $315,000 spent for 50,000 kilograms (51,000 kg. used in production) Direct Labor: $800,000 spent for 65,000 hours Variable Overhead: $400,000 incurred Actual Production: 11,000 units Sales: 12,000 units What is the entry to record the accrual of direct labor wages?