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How do I show the journal entry to record the incurrence of direct labor costs for the following information: Standard wage rate is $12.20 per

How do I show the journal entry to record the incurrence of direct labor costs for the following information:

Standard wage rate is $12.20 per direct labor hours

Standard hours are 5.3 direct labor hours per unit

Actual wage rate is $11.20 per direct labor hour

Actual hours were 39,720 direct labor hours

Actual output was 7,900 units

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