Journalize the following transactions for Shelton, Inc. (a) Incurred direct labor costs of $23,800 for 3,400 hours. The standard labor cost was $24,990. (b) Assigned 3,400 direct labor hours costing $23,800 to production. Standard hours were 3.580. (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 O decimal places, eg. 52) No. Account Titles and Explanation Debit Credit (a) (b)