Novak, Inc. incurred direct labor costs of $63,900 for 7.100 hours. The standard labor cost was $65,320. The standard hours were 7.410. Journalize the transactions for Novak, Inc. to account for this activity. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Round intermediate calculation to 3 decimal places, e.g. 5.275 and final answers to O decimal places, eg. 5,275.)