Entries for Direct Labor and Factory Overhead Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November jobs are summarued as follows: Job 201 $3,690 Job 202 1,850 Job 203 1,460 Job 204 2,720 Factory supervision 1,260 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $24 per direct labor hour. The direct labor rate is $18 per hour If required, round final answers to the nearest dollar a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank, b. Journalize the entry to apply factory overhead to production for November