2,980 Entries for Direct Labor and Factory Overhead Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November Jobs are summarized as follows: Job 201 $5.950 Job 202 Job 203 Job 204 Factory supervision 2,040 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is 518 per hour. 2,350 4,380 If required, round final answers to the nearest dollar a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. b. Journalize the entry to apply factory overhead to production for November