De NH Jul Present the owal untry to record the labor costs incurred Account CR ructure the coolication of factory overhead to production for October. The fortryde fece cost Piemow your calculate marime points Calculate Account DR A summary of the time tickets for October follows Description Amount Description Job No. 319 $10,000 Job No. 344 Job No. 330 9,700 Job No. 346 Job No: 335 3,000 Indirect labor Amount $8.500 5,800 8.600 (a) Present the journal entry to record the labor costs incurred. Account DR CR (b) Record the application of factory overhead to production for October. The factory overhead rate is 65% of direct labor cost. Please also show your calculation to maximize your points. Calculation: Account DR CR