Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. 100 101 104 108 Indirect 111 115 117 Amount $2,730 2,270 4,150 4,670 14,550 2,850 1,870 12,660 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