journalize the following transactions for Shelton, Inc.

(a)		Incurred direct labor costs of $23,180 for 3,800 hours. The standard labor cost was $24,510.
(b)		Assigned 3,800 direct labor hours costing $23,180 to production. Standard hours were 3,980.

(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)

List of Accounts

Assistance Used

• Accounts Payable
• Accounts Receivable
• Cost of Goods Sold
• Factory Labor
• Factory Wages Payable
• Finished Goods Inventory
• Labor Price Variance
• Labor Quantity Variance
• Manufacturing Overhead
• Materials Price Variance
• Materials Quantity Variance
• Overhead Variance
• Raw Materials Inventory
• Sales
• Selling and Administrative Expenses
• Work in Process Inventory