Current Attempt in Progress Journalize the following transactions for Sheffield, Inc. (a) Incurred direct labor costs of $23,100 for 4,200 hours. The standard labor cost was $24,360. (b) Assigned 4,200 direct labor hours costing $23,100 to production. Standard hours were 4,330. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round per unit values to 2 decimal places, eg. 52.75 and final answers to 0 decimal places, eg. 52.) List of Accounts Last saved 1 second ago. Attempts: 0 of 4 used