Journalize the following transactions for Shelton, Inc. (a) Incurred direct labor costs of $24,000 for 4,000 hours. The standard labor cost was $24,800. (b) Assigned 4,000 direct labor hours costing $24,000 to production. Standard hours were 4,130. (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.)