Entry for Factory Labor Costs A summary of the time tickets for the current month follows: Job No. Amount 100 $1,610 101 1,340 104 2,450 108 2,800 Indirect labor 8,580 111 1,710 115 1,120 117 7,590 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