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 summarized as follows: Factory overhead applied to jobs on the basic of a predetermined overhead rate of $18 per direct labor hour. The direct labor rate is $40 per hour. A. Journalize the entry to record the factory labor costs. If an amount box does not an entry, leave it blank. Journalize the entry to apply factory overhead to production for November