Journalize the following transactions for Shelton, Inc. (a) Incurred direct labor costs of $24,380 for 4,600 hours. The standard labor cost was $25,990. (b) Assigned 4,600 direct labor hours costing $24,380 to production. Standard hours were 4,780. (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.)