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In: AccountingRecording Standards in AccountsThe Assembly Department produced 2,000 units of product duringMarch. Each unit...Recording Standards in AccountsThe Assembly Department produced 2,000 units of product duringMarch. Each unit required 1.5 standard direct labor hours. Therewere 3,200 actual hours used in the Assembly Department duringMarch at an actual rate of $13.5 per hour. The standard directlabor rate is $14.5 per hour.Assuming direct labor for a month is paid on the fifth day ofthe following month, journalize the direct labor in the AssemblyDepartment on March 31. For a compound transaction, if an amountbox does not require an entry, leave it blank.March 31Direct Labor RateVarianceDirect Labor RateVarianceWages Payable