Journalize the following transactions for Shelton, Inc. (a) Incurred direct labor costs of $23,100 for 4,200 hours. The standard labor cost was $23,730. (b) Assigned 4,200 direct labor hours costing $23,100 to production. Standard hours were 4,340. (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.) Journalize the following transactions for Shelton, Inc. (a) Incurred direct labor costs of $23,100 for 4,200 hours. The standard labor cost was $23,730. (b) Assigned 4,200 direct labor hours costing $23,100 to production. Standard hours were 4,340. (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.)