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.

Please show what answer you have developed so that we can help you better understand the topic. However, as a guidance the standard journal entry is as follows:

Debit Work in Progress
Debit/Credit Materials Usage Variance
Debit/Credit Materials Price Variance
Credit Materials Control

To calculate variances:

Materials usage variance
(Standard quantity allowed - Actual quantity Used) x Standard Rate
Materials Price Variance
Actual Quantity used x (Std Rate - Act Rate)

Positive results are favorable, negative adverse or unfavorable