6. A summary of the time tickets for August follows: Description Amount Description Amount Job No. 321 Job No. 329 Job No. 336 $11,000 8,200 2.000 Job No. 342 Job No. 346 Indirect labor $8,300 5,700 5,000 Present the journal entries to record (a) the labor cost incurred and (b) the application of factory overhead to production for August. The factory overhead rate is 70% of direct labor cost. JOURNAL Post Ref Date Acct Description DR CR