8. Penn Company uses a job order cost accounting system. In the last month, the system accumulated labor time tickets totaling $30,000 for direct labor and $4,000 for indirect labor. These costs were accumulated in Factory Payroll as they were paid. Which entry should Penn make to assign the Factory Payroll? 9. The rate established prior to the beginning of a period that relates estimated overhead to an allocation factor such as estimated direct labor and that is used to assign overhead cost to jobs is the