Angler Corporation Has Provided the Following Data Concerning Its Direct

Essay

Angler Corporation has provided the following data concerning its direct labor costs for November:
$$\begin{array} { l c } \text { Standard wage rate } & \$ 14.70 \text { per DLH } \\\text { Standard hours } & 2.4 \text { DLHs per urit } \\\text { Actual wage rate } & \$ 14.860 \text { per DLH } \\\text { Actual hours } & 5,990 \text { DLHs } \\\text { Actual output } & 2,600 \text { units }\end{array}$$
Required:
Prepare the journal entry to record the incurrence of direct labor costs.