costing CA 10-3 Enunes ror Direct Laporanu racury uverneau Obj. 2 Schumacher Industries Inc, manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows: Job 11-101 Job 11-102 Job 11-103 Job 11-104 Job 11-105 Factory supervision $ 4,640 5,510 6,612 12,760 18,270 12,500 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $23 per direct labor hour. The direct labor rate is $29 per hour. a. Journalize the entry to record the factory labor costs. b. Journalize the entry to apply factory overhead to production for June. EX 16-91 Factory Overhead Rates. Entries, and Account Balance