Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. Amount 100 $3,730 3,100 101 104 5,670 108 6,530 Indirect 19,880 111 3,980 115 2,610 117 17,700 pournalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Accounts Payable Cash dl Finished Goods 1 Materials 11 Wages Payable Work in Process ecor