23-21 AC 239 Managerial Accounting The assembly department produced 2,000 units of product during June. Each unit required 1.5 sandard direct labor hours. There were 3,200 actual hours used in the assembly department during June at an actural rate of 14.00 per hour. The standard direct labor rate is $15.00 per hour. Assuming direct labor for a month is paid on the fifth day of the following month, journalize the direct labor in the assembly department on June 30.