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Robinson Manufacturing Uses a Standard Cost System

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Robinson Manufacturing uses a standard cost system.The direct labor cost standard is $18.00 per direct labor hour.The direct labor efficiency standard is 0.5 direct labor hour per unit.Actual direct labor for the month is 1,200 hours for a total cost of $24,000.Production for the month is 3,000 units.Give the journal entry to record direct labor.

Repackage volumes from larger to smaller units and calculate the number of smaller units.
Convert between kiloliters and gallons for large-volume liquid conversions.
Convert between pounds and grams for weights.
Convert weight to cost given a specific rate and perform rounding operations.

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