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:
Crista Galli
A vertical projection of the ethmoid bone in the skull, serving as the point of attachment for membranes dividing the nasal cavity.
Supraorbital Foramen
An opening or notch in the frontal bone of the skull, above the eye orbit, through which the supraorbital nerve and vessels pass.
Infraorbital Foramen
An opening located below the orbit (eye socket) on the skull through which nerves and blood vessels pass.
Foramen Magnum
The large opening at the base of the skull through which the spinal cord passes to connect with the brain.
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