Entry for Factory Labor Costs A summary of the time tickets for the current month follows: Job No. Amount 100 $3,680 101 3,050 104 5,590 108 6,440 Indirect labor 19,610 111 3,930 115 2,580 117 17,450 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 111 111 Wages Payable