Monty Incasements manufactures protective cases for cell phones. During November, the company's workers clocked 800 more direct labor hours than the flexible budget amount of 25,200 hours to complete 98,532 cases for the Christmas season. All workers were paid $9.45 per hour, which was $0.30 more than the standard wage rate. Prepare the journal entry to record the direct labor payroll for November. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Direct Labor Rate Variance Direct Labor Efficiency Variance Wages Payable To record direct labor for November) e Textbook and Media