The Assembly Department produced 6,800 units of product during March. Each unit required 3 standard direct labor hours. There were 20,800 actual hours used in the Assembly Department during March at an actual rate of $16.8 per hour. The standard direct labor rate is $17.2 per hour. Assuming direct labor for a month is paid on the fifth day of the following month. Required:   Journalize the direct labor in the Assembly Department on March 31. Refer to the Chart of Accounts for exact wording of account titles.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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The Assembly Department produced 6,800 units of product during March. Each unit required 3 standard direct labor hours. There were 20,800 actual hours used in the Assembly Department during March at an actual rate of $16.8 per hour. The standard direct labor rate is $17.2 per hour. Assuming direct labor for a month is paid on the fifth day of the following month.
Required:
  Journalize the direct labor in the Assembly Department on March 31. Refer to the Chart of Accounts for exact wording of account titles.
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