BE 2-2 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. SHOW ME HOW EX 2-1 Transactions in a job order cost system Obj. 2 Five selected transactions for the current month are indicated by letters in the following T accounts in a job order cost accounting system: Chapter 2 Job Order Costing 75 Materials (A) Work in Process (D) (A) nuoma DO (B) (0) Wages Payable (B) Finished Goods (E) (D) Cost of Goods Sold Factory Overhead (o (E) (A) (B) anch of the five transactions