The Assembly Department produced 2,000 units of product during June. Each unit required 1.5 standard direct labor hours. There were 3200 actual hours used in the Assembly Department during June at an actual rate of $14.00 per hours. The standard direct labor rate is $15 per hours. Assuming direct labor for a month is paid on the fifth day of the following month, journalize the direct labor in the assemply department on june 30?
Note EX-23-20 (Recordind standars in account)
Managerial Accounting AC 239 Warren, Reeve
Charter 23 page 1075.