Journalize the following transactions for Crane, 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 3,100. (List all debit entries before credit entries. 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 O decimal places, e.g. 52.) No. Account Titles and Explanation Debit Credit (a) (b)