Entry for Factory Labor Costs A summary of the time tickets for the current month follows: Job No. Amount 100 $1,780 101 1,480 104 2,710 108 3,080 Indirect labor 9,490 111 1,880 115 1,230 117 8,350 Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank