Entry for Factory Labor Costs A summary of the time tickets is as follows: Job No. Amount 100 $2,850 101 2,370 104 4,330 108 4,960 Indirect 15,190 111 3,030 115 1,980 117 13,440 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