=+EX 19-7 Entry for factory labor costs obj. 2 Moura Industries Inc. manufactures recreational vehicles. Moura uses a job order cost system. The time tickets from August jobs are summarized below.

Job 410 $3,400 Job 411 1,700 Job 412 1,400 Job 413 2,500 Factory supervision 1,900 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 $15 per hour.