Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. 55 57 58 60 Indirect 66 67 Amount $2,300 1,910 3,500 3,930 12,260 2,400 1,570 70 10,650 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 38,520 X U