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 $26 per direct labor hour. The direct labor rate is $18 per hour, if required, round final answers to the nearest dollar. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Journalize the entry to apply factory overhead to production for July