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Pinkney Corporation has provided the following data concerning its direct labor costs for November. Standard wage rate $12.20 per DLH, standard hours 5.3 DLHs per

Pinkney Corporation has provided the following data concerning its direct labor costs for November. Standard wage rate $12.20 per DLH, standard hours 5.3 DLHs per unit, Actua; wage rate $11.20 per DLH, actual hours 39720 DLHs, actual output 7900 units. Show the journal entry to record the incurrence of direct labor costs.

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