Journalize the following transactions for Cheyenne, Inc. (a) Incurred direct labor costs of $22,500 for 3,000 hours. The standard labor cost was $22,950. (b) Assigned 3,000 direct labor hours costing $22,500 to production. Standard hours were 3,120. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round per unit values to 2 decimal places, e.g. 52.75 and final answers to decimal places, e.g. 52.) No. Account Titles and Explanation Debit Credit (b)