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Buster Company uses a standard costing system. The following information pertains to direct labor for...

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Accounting

Buster Company uses a standard costing system. The following information pertains to direct labor for the month of June:

Actual labor cost

$109,440
Actual hours used in the production of 17,000 units

12,800 hours
Standard labor hours per unit

0.70 hours
Standard labor rate

$8.90

What is the journal entry to record direct labor cost?

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