Journalize the following transactions for Shelton, Inc. (a) Incurred direct labor costs of $24,010 for 4,900 hours. The standard labor cost was $25,480. (b) Assigned 4,900 direct labor hours costing $24,010 to production. Standard hours were 5,060. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round per unit values to 2 decimal places, eg. 52.75 and final answers to 0 decimal places, eg. 52.)