During June, Plowers Company accumulated 24,000 hours of direct labor costs on Job 30 and 3,000 hours

Question:

During June, Plowers Company accumulated 24,000 hours of direct labor costs on Job 30 and 3,000 hours on Job 32. The total direct labor was incurred at a rate of $22 per direct labor hour for Job 30 and $20 per direct labor hour for Job 32. Journalize the entry to record the flow of labor costs into production during June.