The Assembly Department produced 4,600 units of product during March. Each unit required 2.20 standard direct labor hours. There were 10,820 actual hours used in the Assembly Department during March at an actual rate of $19.20 per hour. The standard direct labor rate is $19.60 per hour. Required: Assuming that 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. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. PAGE 10 JOURNAL Score: 32/49 ACCOUNTING EQUATION