Entries for Direct Labor and Factory Overhead Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses job order costing. The time tidoets from June jobs are summarized as follows: Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $30 per direct labor hour. The direct labor rate is $14 per hour. a. Joumalize the entry to record the factory labor costh. If an amount box does not require an entry, leave it blank. ad to production for June. If an amount box does not require an entry, leave it blark