The following information is available for Claires Delights: Actual production ........ 16,000 units Budgeted production ...... 16,200

Question:

The following information is available for Claire’s Delights:
Actual production ........ 16,000 units
Budgeted production ...... 16,200 units
Direct Labor:
Standard............ 4 hours per unit @ $10 per hour
Actual............. 65,600 hours @ $9.85 per hour

Required
Prepare the journal entry to record the direct labor payroll.