Iris Sdn Bhd's standard labor cost of producing one unit of product is 2 hoursat therate of RM14.00 per hour. During February, 52,000 hours of labor are incurred at a cost of RM13.80 per hour to produce 25,000 unitsof product. Journalize the incurrence of the labor costs and the assignment of direct labor to production, assuming a standard cost system is used.