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The weekdy time tickets indicate the following distribution of labor hours for three direct labor employees Hours Job 301 Job 302 Job 303 Process Improvement Tom Couro 17 14 8 5 David Clancy 11 17 14 Jose Cano 13 12 10 6 The direct labor rate earned per hour by the three employees is as follows: Tom Couro 318 David Clancy 25 Jose Cano 21 The process Improvement category includes training, quality improvement, housekeeping, and other indirect task. (Note: Ignore any overtime les, it applicable) a. Joumalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank Work in Process Factory Overhead 110 Wages Payable