Pinkney corporation has provided the following data concerning its direct labor costs for November :
Standard wage rate $12.20
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 .

Pinkney corporation has provided the following data concerning its direct labor costs for November Standard wage rate 1220 Standard hours 53 dlhs per unit Actua class=