During may, bergan company accumulated 2,500 hours of direct labor costs on job 200 and 3,000 hours on job 305. the total direct labor was incurred at a rate of $28 per direct labor hour for job 200 and $24 per direct labor hour for job 305. journalize the entry to record the flow of labor costs into production during may.

Arguments made against free trade include all of the following exceptdumping is an unfair trade practice that puts domestic producers of substitute goods at a disadvantage that they should be protected against. national defense considerations justify producing certain goods domestically whether the country has a comparative advantage in their production or not. free trade is inflationary and should be restricted in the domestic interest. if foreign governments subsidize their exports, foreign firms that export are given an unfair advantage that domestic producers should be protected against. infant industries should be protected from free trade so that they may have time to develop and compete on an even basis with older, more established foreign industries.