Farrel Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: 
What is the journal entry to record the direct and indirect labor costs incurred during the year?
Definitions:
Q7: Beans Corporation uses a job-order costing system
Q109: Activity in Saggers Corporation's Assembly Department for
Q117: Stangl Inc. has provided the following data
Q119: Huang Aerospace Corporation manufactures aviation control panels
Q151: Kota Toy Corporation manufactures lizard dolls in
Q199: Activities in the Sargent Corporation's Assembly Department
Q205: In February, one of the processing departments
Q225: When the predetermined overhead rate is based
Q294: Comans Corporation has two production departments, Milling
Q328: Juanita Corporation uses a job-order costing system