Journalize the following transactions for Dewey, Inc.

(a)		Incurred direct labor costs of $22,400 for 4,470 hours. The standard labor cost was $23,557.
(b)		Assigned 4,470 direct labor hours costing $22,400 to production. Standard hours were 4,640.

(Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to o decimal places, e.g. 125.) No. Account Titles and Explanation 13 Debit Credit