Entries for Direct Labor and Factory Overhead Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses job order costing. as follows: Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $23 per direct labor hour. a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it bla b. Journalize the entry to apply factory overhead to production for June. If an amount box does not require an