Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. Amount 55 $2,160 57 1,790 58 60 3,280 3,760 Indirect 11,510 66 2,290 67 1,500 70 10,190 Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. :88 Accounts Payable Cash Factory Overhead Wages Payable Work in Process