ORCES -18 raise reise Brief Exercise 24-09 Journalize the following transactions for Pina, Inc. (a) Incurred direct labor costs of $23,500 for 4,700 hours. The standard labor cost was $24,440. (b) Assigned 4,700 direct labor hours costing $23,500 to production. Standard hours were 4,850. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round per unit values to 2 decima and final answers to o decimal places, e.g. 52.) No. Account Titles and Explanation Debit Credit (a) view 201 in 26 (b) Exercise ise 01 - 12-01 12-04 12-05 estion 253