Journalize the following transactions for Shelton, Inc. (a) Incurred direct labor costs of $23,200 for 4,000 hours. The standard labor cost was $24,000. Assigned 4,000 direct labor hours costing $23,200 to production Standard hours were 4,120. (b) (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 decimal places, eg. 52.) No. Account Titles and Explanation Debit Cr (a) (b)