The Assembly Department produced 4,200 units of product during March. Each unit required 2.6 standard direct labor hours. There were 11,420 actual hours used in the Assembly Department during March at an actual rate of $17.4 per hour. The standard direct labor rate is $18 per hour. Assuming direct labor for a month is paid on the fifth day of the following month. Required: Journalize the direct labor in the Assembly Department on March 31. Refer to the Chart of Accounts for exact wording of account titles.

CHART OF ACCOUNTS

Assembly Department

General Ledger

ASSETS- 110 Cash 121 Accounts Receivable 125 Notes Receivable 126 Interest Receivable 130 Materials 133 Work in Process 136 Factory Overhead 138 Finished Goods 141 Supplies 142 Prepaid Insurance 143 Prepaid Expenses 181 Land 190 Office Equipment 191 Accumulated Depreciation-Office Equipment 192 Machinery 193 Accumulated Depreciation-Machinery 194 Factory 195 Accumulated Depreciation-Factory

LIABILITIES- 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable

EQUITY- 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary

REVENUE- 410 Sales 610 Interest Revenue

EXPENSES- 510 Cost of Goods Sold 520 Direct Materials Quantity Variance 521 Direct Materials Price Variance 522 Direct Labor Time Variance 523 Direct Labor Rate Variance 530 Wages Expense 531 Selling Expenses 532 Insurance Expense 533 Utilities Expense 534 Office Supplies Expense 540 Administrative Expenses 560 Depreciation Expense-Office Equipment 561 Depreciation Expense-Machinery 562 Depreciation Expense-Factory 590 Miscellaneous Expense 710 Interest Expense