SHOW E HOW from the materials storeroom. to record the purchase and on August 31 to record the requisition 6,100 units for Job 56 at $16 per unit. Journalize EE 19-2 p. 929 PE 19-2A Direct labor costs OBJ. 2 During May, Lockmiller Company accumulated 1,900 hours of direct labor costs on Job 275 and 2,600 hours on Job 310. The total direct labor was incurred at a rate of $34 per direct labor hour for Job 275 and $26 per direct labor hour for Job 310. Journalize the entry to record the flow of labor costs into production during May.