Reference no: EM131757893

On March 1, Moor Company had work in process totaling $21,690. This balance was made up of three jobs with the following costs:

Job #359 Job #360 Job #361
direct materials .............. $2,700 $2,000 $3,560
direct labor .................. 1,900 2,000 4,000
applied overhead .............. 1,330 1,400 2,800
During March, Moor Company reported the following transactions:

a. Direct materials purchased on account totaled $27,000

b. Direct materials used were: Job 359, $12,500; Job 360, $11,260; and Job 361, $5,500

c. Direct labor incurred was: Job 359, 250 hours at $20 per hour; Job 360, 280 hours at $15 per hour; and Job 361, 140 hours at $12 per hour

d. Overhead was applied to jobs at a rate of 70% of direct labor cost

e. Job 360, which consisted of 100 units, was completed and transferred to the finished goods warehouse

f. 37 units from Job 360 were sold and shipped to the customer; the customer was billed for 150% of the cost of the units

g. The actual overhead cost during March was equal to the applied overhead thus there was no overhead variance for the month

The journal entry to record the direct labor cost for March would include a debit to what?