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: Job 201 $4,100 Job 202 2,050 Job 203 1,620 Job 204 3,030 Factory supervision 1,400 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $20 per direct labor hour. The direct labor rate is $18 per hour. If required, round final answers to the nearest dollar.