Dash Industries Inc, manufactures recreational vehicles. Dash uses a Job order cost System. The time tickets from April Jobs are summarized as follows: Factory overhead is applied to Jobs on the basis of a predetermined overhead rate of $27 per direct labor hour. The direct labor rate is $45 per hour. Required: Journalize the April 30 entry to record the factory labor costs. Journalize a second entry on April 30 to apply factory overhead to production for April. Refer to the Chart of Accounts provided for the correct wording of account titles