Recording Standards in Accounts

The Assembly Department produced $5,000$ units of product during March. Each unit required $2\mathrm{.}20$ standard direct labor hours. There were $11,500$ actual hours used in the Assembly Department during March at an actual rate of $$17\mathrm{.}60$ per hour. The standard direct labor rate is $$18\mathrm{.}00$ per hour.

Assuming direct labor for a month is paid on the fifth day of the following month, journalize the direct labor in the Assembly Department on March $31.$ If an amount box does not require an entry, leave it blank.

March $31$

Direct Labor Time Variance grad $$

Direct Labor Rate Variance $$

Wages Payable $$

$$

Feedback $q,$

V Check My Work

Debit $($unfavorable$)$ or credit $($favorable$)$ direct labor rate and direct labor time variances.