Show the journal entry to record the incurrence of direct labor costs.
emilymiller1105Pinkney Corporation has provided the following data concerning its direct labor costs for November:
Standard wage rate $12.20 per DLH
Standard hours 5.3 DLHs per unit
Actual wage rate $11.20 per DLH
Actual hours 39,720 DLHs
Actual output 7,900 units
Show the journal entry to record the incurrence of direct labor costs.
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