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The corporation has provided the following data concerning direct labor costs. standard wage rate $12.20 per DLH standard hours 5.3 DLHs per unit Actual wage

The corporation has provided the following data concerning direct labor costs.

standard wage rate $12.20 per DLH

standard hours 5.3 DLHs per unit

Actual wage rate $11.20 per DLH

Actual hours 39,720 DLHs

Actual output 7,900 units

Show the required journal entry to record the incurrence of DL costs.

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