The direct labor standards at Hebden Corporation are $10.30 per direct labor-hour (DLH) and 3.4 DLHs per unit of output. In December, 7,800 units were produced, the actual wage rate was $9.90 per DLH, and the actual hours were 21,340 DLHs.
Required:
Prepare the journal entry to record the incurrence of direct labor costs.

Question

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The Answer of The direct labor standards at Hebden Corporation are $10.30 per direct labor-hour (DLH) and 3.4 DLHs per unit of output. In December, 7,800 units were produced, the actual wage rate was $9.90 per DLH, and the actual hours were 21,340 DLHs.
Required:
Prepare the journal entry to record the incurrence of direct labor costs.

The Direct Labor Standards at Hebden Corporation Are $10