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The Direct Labor Standards at Pihl Corporation Are $11

Question 32

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The direct labor standards at Pihl Corporation are $11.70 per direct labor-hour (DLH)and 7.2 DLHs per unit of output.In May,1,300 units were produced,the actual wage rate was $12.00 per DLH,and the actual hours were 9,460 DLHs.
Required:
Prepare the journal entry to record the incurrence of direct labor costs.

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