6. VOC Industries Inc. Job 301 Job 302 Job 303 Job 304 5,100 5,000 10. Factory overhead is applied to jobs on the basis of a overhead rate of $20 per direct labor hour. The direct labor rate is $40 per hour Hide a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Partially Correct check My Work Essdbas