Entry for Factory Labor Costs Instructions Chart of Accounts Journal Final Question Instructions Hours - Process Job 301 Job 302 Job 303 Improvement 10 17 15 Landon Vincent Fahad Hamad Ivory Argo 12 13 13 2 9 14 13 1 The direct labor rate earned per hour by the three employees is as follows: $33 Landon Vincent Fahad Hamad 38 Ivory Argo 28 Check My Work