eBook Calculator Print Item Entry for Factory Labor Costs The weekly 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 21 10 5 5 David Clancy 14 16 15 5 Jose Cano 10 10 3 The direct labor rate earned per hour by the three employees is as follows: Tom Couro $24