Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. 55 57 58 Amount $3,300 6,105 21,005 60 50 15,500 Indirect 9,300 66 67 9,430 72 70 10,075 4,380 Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank.