Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. 55 57 55 58 60 Indirect 66 67 Amount $2,950 2,450 4,480 . 5,130 15,720 3,130 2,050 13,900 70 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