During October, Blakely Company accumulated 1,500 hours of direct labor costs on Job 50 and 1,250 hours

Question:

During October, Blakely Company accumulated 1,500 hours of direct labor costs on Job 50 and 1,250 hours on Job 51. The total direct labor was incurred at a rate of $20 per direct labor hour for Job 50 and $16 per direct labor hour for Job 51. Journalize the entry to record the flow of labor costs into production during October.