Martorella Corporation Has Provided the Following Data Concerning Its Direct

Essay

Martorella Corporation has provided the following data concerning its direct labor costs for October:
Required:
Prepare the journal entry to record the incurrence of direct labor costs.
$\begin{array}{lcl}\text {Standard wage rate.......}&\$ 11.40 & \text { per DLH } \\\text { Standard hours............}&3.6 & \text { DLHs per unit } \\\text {Actual wage rate..........}&\$ 12.20 & \text { per DLH } \\\text { Actual hours...............}&21,100 & \text { DLHs } \\ \text { Actual output............}&6,000 & \text { units }\end{array}$