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Question 13: 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

Question 13:

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

Actual wage rate $11.20 per DLH

Actual hours 39,720 DLHs

Actual output 7,900 units

Required: Show the journal entry to record the incurrence of direct labor costs.

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