Needles Manufacturing pays its direct labor employees $20 per hour. During the current period, 500 direct labor hours were recorded on employee time cards, and the company actually paid its direct labor employees $8.500. Prepare the summary journal entry to record a. Direct labor costs applied to all jobs during the period. b. Direct labor wages paid during the period. c. What is the balance of the Direct Labor account at the end of the period? Complete this question by entering your answers in the tabs below. Reg A and B Reg C a. Direct labor costs applied to all jobs during the period. b. Direct labor wages paid during the period. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet