Journalize the following transactions for Shelton, Inc.

(a)		Incurred direct labor costs of $23,700 for 3,000 hours. The standard labor cost was $24,150.
(b)		Assigned 3,000 direct labor hours costing $23,700 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 0 decimal places, e.g. 52.)

No.	Account Titles and Explanation	Debit	Credit
(a)
(b)