Recording Standards in Accounts The Assembly Department produced 4,000 units of product during March. Each unit required 1.75 standard direct labor hours. There were 2.500 actual es used in the Assembly Department during March at an actual rate of $13 per hour. The standard direct laborate is $10 per hour Assuming direct labor for a month is paid on the fifth day of the following mooth Journals the direct labor in the Amembly Department on March 31 For a compoond toisten in amount box does not require an entry, leave it blank March 31 v