Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. 100 101 Amount $2,610 2,170 3,970 4,520 13,910 104 108 Indirect 2,760 115 1.810 117 12,250 Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Work In Process Factory Overhead Wages Payable Posts