Journalize the following transactions for Waterway, Inc. (a) (b) Incurred direct labor costs of $24,180 for 3,900 hours. The standard labor cost was $24,960. Assigned 3,900 direct labor hours costing $24,180 to production. Standard hours were 4,080. (List all debit entries before credit entries. 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 O decimal places, eg. 52.) No. Account Titles and Explanation (a) Factory Labor Factory Wages Payable: (b) Debit 24.960 Credit 960