QS 15-14 Job order costing of services LO A1 An advertising agency used 67 hours of direct labor in creating advertising for a music festival. Direct labor costs $53 per hour. The agency applies overhead at a rate of $39 per direct labor hour. Prepare journal entries to record the agency's direct labor and the applied overhead costs for this job. ed View transaction list ok Journal entry worksheet 1 2 nt Record direct labor. rences Note: Enter debits before credits Transaction General Jourmal Credit Debit 1 View general joumal Clear entry Record entry