Entries for direct labor and factory overhead OBJ. 2 Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system.

The time tickets from April jobs are summarized as follows:

Job 201 $5,250 Job 202 6,100 Job 203 4,280 Job 204 5,620 Factory supervision 2,785 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of

$25 per direct labor hour. The direct labor rate is $50 per hour.

a. Journalize the entry to record the factory labor costs.

b. Journalize the entry to apply factory overhead to production for April.