See Brief Exercise 24.6. Provide the journal entry for direct labor usage for the month of September for Loring Glassworks.

Brief Exercise 24.6. A popular product of Loring Glassworks is a hand-decorated vase. The company’s standard cost system calls for 0.75 hours of direct labor per vase, at a standard wage rate of $8.25. During September, Loring produced 4,000 vases at an actual direct labor cost of $24,464 for 2,780 direct labor hours.