During May, Thomson Company accumulated 10,000 hours of direct labor costs on Job 70 and 12,000 hours

Question:

During May, Thomson Company accumulated 10,000 hours of direct labor costs on Job 70 and 12,000 hours on Job 71. The total direct labor was incurred at a rate of $18 per direct labor hour for Job 70 and $20 per direct labor hour for Job 71. Journalize the entry to record the flow of labor costs into production during May.