Angler Corporation Has Provided the Following Data Concerning Its Direct

question 66

Essay

Angler Corporation has provided the following data concerning its direct labor costs for November:
$$\begin{array} { l c } \text { Standard wage rate } & \$ 14.70 \text { per DLH } \\\text { Standard hours } & 2.4 \text { DLHs per urit } \\\text { Actual wage rate } & \$ 14.860 \text { per DLH } \\\text { Actual hours } & 5,990 \text { DLHs } \\\text { Actual output } & 2,600 \text { units }\end{array}$$
Required:
Prepare the journal entry to record the incurrence of direct labor costs.

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Definitions:

Metamorphic

Pertaining to rock that has undergone transformation by heat, pressure, or other natural agencies.

Pressure

The force exerted per unit area by gases, liquids, or solids on the walls of their container or on objects in contact with them.

Confining Pressure

The pressure applied equally in all directions at any given point within the earth’s crust, often affecting rock properties.

Compression

is the application of force that presses matter together, reducing its volume or causing deformation.