Journalize the following transactions for Rogler Manufacturing. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round intermediate calculations to 2 decimal places, e.g. 1.25 and final answers to 0 decimal places, e.g. 125.) a. Incurred direct labour costs of $24,000 for 3,000 hours. The standard labour cost was $25,500. b. Assigned 3,000 direct labour hours costing $24,000 to production. Standard hours were 3,150. No. Account Titles and Explanation Debit Credit a. Factory Labour Labour Price Variance Wages Payable b