Journalize the following transactions for Dewey Inc.

(a)		Incurred direct labor costs of $23,800 for 3,260 hours. The standard labor cost was $24,906.
(b)		Assigned 3,260 direct labor hours costing $23,800 to production. Standard hours were 3,430.

No. Account Titles and Explanation	Debit	Credit
a)Factory Labor
b)Work Process in Inventory
Factory Labor

Possible list of accounts:

Accounts Payable Accounts Receivable Cost of Goods Sold Factory Labor Factory Wages Payable Finished Goods Inventory Labor Price Variance Labor Quantity Variance Manufacturing Overhead Materials Price Variance Materials Quantity Variance Overhead Variance Raw Materials Inventory Sales Selling and Administrative Expenses Work in Process Inventory