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During May, Bergan Company accumulated 2,500 hours of direct labor costs on Job 200 and...

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Accounting

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.

Required:
Journalize the entry to record the flow of labor costs into production during May.

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