Entry for Factory Labor Costs A summary of the time tickets for the current month follows: Job No. Amount 100 $3,010 101 2,500 104 4,580 108 5,270 Indirect labor 16,040 111 3,210 115 2,110 117 14,280 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