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Atlace Manufacturers Uses Standard Costing System Standards Direct Labor Hours

Question 65

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Atlace Manufacturers uses standard costing system Standards direct labor hours per unit are 0.5 hour. Standard price per hour is $18.00. Actual direct labor for the month is 1,200 hours for a total cost of $24,000.
Planned production for the month: 3,000 units. The journal entry to record the payment of direct labor wages would be:

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