Pinkney Corporation has provided the following data concerning its direct labor costs for November: 

Standard wage rate $12.20 per DLH 

Standard hours 5.3 DLHs per unit 

Actual wage rate $11.20 per DLH 

Actual hours 39,720 DLHs 

Actual output 7,900 units 

Show the journal entry to record the incurrence of direct labor costs. 

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