Journalize the following transactions for Shelton, Inc (a) Incurred directlabor costs of $23 , 800 for 3,400 hours. The standard labor cost was $24 , 990 . (b) Assigned 3,400 direct labor hours costing $23 , 800 to production, 5 tandard hours were 3,580 . (Credit occount tities are outomatically indented when amount is entered. Do not indent manually Round per unit volues to 2 decimal places, e.5. 52.75 and final answers to 0 decimat places, eg. 52