a distribution of labor hours for three direct labor employees S 29 8 08 25 Process & 25 Improvement 6103 Jose Cano The direct labor & 53 8 9 Tom Couro David Clancy S Jose Cano The process Improvement category includes training, quality improvement, and other indirect tasks. a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry leave it blank