Entries for Direct Labor and Factory Overhead Instructions Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a The from November jobs are summarized as follows Factory overhead is applied to jobs on the basis of a predetermined overhead rate of \$22 per direct labor hour. The direct labor rate is $53 per hour. Required: a. Journalize the November 30 entry to record the factory labor costs. * b. Journalize a second entry on November 30 to apply factory overhead to production for November. * *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line Entries for Direct Labor and Factory Overhead a. Journalize the November 30 entry to record the factory labor costs. * b. Journalize a second entry on November 30 to apply factory overhead to production for November. * *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered