BE 16-2 Direct labor costs Obj. 2 During May, Bergan Company accumulated 2.500 hours of direct labor costs on Job 200 and 3,000 hours on Job 305. The total direct labor was incurred at a rate of $28 per direct labor hour for Job 200 and $24 per direct labor hour for Job 305. Journalize the entry to record the flow of labor costs into production during May BE 16-3 Factory overhead costs Obj. 2 During May, Bergan Company incurred factory overhead costs as follows: indirect materials, $8,800; indirect labor. $6,600; utilities cost, $4,800; and factory depreciation, 89,000. Journalize the entry