Entries for Direct Labor and Factory Overhead e VOc Industries Inc. manufactures recreational vehicles. Voc uses a job order cost system. The time tickets from May jobs are summarized below. Job 301 Job 302 Job 303 Job 304 Factory supervision $6,700 5,100 5,000 5,800 3,900 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $20 per direct labor hour. The direct labor rate is $40 per hour Hide a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank