The following direct labor variance anabyeis was performed for Smithson. (Cick the icon to view the labor variance analysis.) Read the reguirements. Requitement 1. Record Smithson's direct laboe joumal entry (use Woges Payabie) Sournaize the incurrence and assignment of dieect labor costs, including the related variances. (Prepare a ungle compound journal entry Recond debits frst, then credts. Seloct the explanations on the last Ine of the jouenal nentry table.) \begin{tabular}{|c|} \hlineACAQ \\ \hline$12.00 per DLHr \\ \\ 1,550DLHr \\ \hline$18,600 \\ \hline \end{tabular} \begin{tabular}{|c|} \hlineSCAQ \\ \hline$15.00 per DLHr \\ \\ 1,550DLHr \\ \hline$23,250 \\ \hline \end{tabular}