Journalize the following transactions for Shelton, Inc (a) Incurred direct labor costs of $23,000 for 4, 200 hours. The standard labor cost was $24, 276. (b) Assigned 4, 200 direct labor hours costing $23,000 to production. Standard hours were 4, 330. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to o decimal places, e.g. 125.)