Entries for Direct Labor and Factory Overhead Moura Industries Inc. manufactures recreational vehicles. Moura uses a job order cost system. The time tickets from July jobs are summarized below Job 410 Job 411 Job 412 Job 413 Factory supervision Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $26 per direct labor hour. The direct labor rate is $15 per hour. If required, round final answers to the nearest dollar. $5,530 2,760 2,180 4,080 1,890 Hide a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Work in Process Factory Overhead Wages Payable