The Service Department produced units of product during March. Each unit required $2\mathrm{.}2$ standard direct labor hours. There were actual hours used in the Assembly Department during March at an actual rate of $ per hour. The standard direct labor rate is $$19\mathrm{.}6$ 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 $31.$ i will dislike if wrong