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. 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 $14 per hour. If required, round final answers to the nearest dollar. Journalized the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Increase the work in process for the direct labor and factory overhead for the indirect labor. Journalize the entry to apply factory overhead to production for July. Use total direct labor cost and the direct labor rate to find direct labor hours. Apply the predetermined overhead rate to the direct labor hours