Freiling Corporation manufactures one product. It does not maintain any beginning or ending Work in Process inventories. The company uses a standard cost system in which inventories are recorded at their standard costs. There is no variable manufacturing overhead. The standard cost card for the companys only product is as follows:

Inputs	Standard Quantity or Hours	Standard Price or Rate	Standard Cost
Direct materials	3.1	kilos	$ 6.00	per kilo	$ 18.60
Direct labor	0.90	hours	$ 22.00	per hour	19.80
Fixed manufacturing overhead	0.90	hours	$ 9.50	per hour	8.55
Total standard cost per unit	$ 46.95

During the year, the company assigned direct labor costs to work in process. The direct labor workers (who were paid in cash) worked 14,890 hours at an average cost of $22.80 per hour.

Assume that all transactions are recorded on the below worksheet, which is similar to the worksheet shown in your text except that it has been divided into two parts so that it fits on one page. The beginning balances in each of the accounts have been given. PP&E (net) stands for Property, Plant, and Equipment net of depreciation.

	Cash	Raw Materials	Work in Process	Finished Goods	PP&E (net)	=	Materials Price Variance	Materials Quantity Variance	Labor Rate Variance	Labor Efficiency Variance	FOH Budget Variance	FOH Volume Variance	Retained Earnings
1/1	$1,090,000	$53,940	$0	$79,815	$600,000	=	$0	$0	$0	$0	$0	$0	$1,823,755

When the direct labor cost is recorded, which of the following entries will be made?