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: $$\begin{array} { | l | r | l | } \hline \text { Standard wage rate } & \$ 14.70 & \text { per DLH } \\\hline \text { Standard hours } & 2.4 & \text { DLHs per unit } \\\hline \text { Actual wage rate } & \$ 14.80 & \text { per DLH } \\\hline \text { Actual hours } & 5,990 & \text { DLHs } \\\hline \text { Actual output } & 2,600 & \text { units } \\\hline\end{array}$$
Required:
Prepare the journal entry to record the incurrence of direct labor costs.