Rocky Mountain Outdoors produces backpacks for a variety of purposes. Rocky Mountain's best-selling product is the Outbacker model. The following table summarizes the standard costs for the Outbacker. During March, the company incurred actual direct labor costs of $22, 766.25 for 2, 335 hours of direct labor in the production of 890 Outbacker backpacks. Prepare the journal entry that Rocky Mountain Outdoors should record for the direct labor costs incurred in the production of the Outbacker backpacks. Assume that the company initially credits all wages to the Wages Payable account. Use Smart Entry when selection lists are not available