Entry for Factory Labor Costs The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Job 301 Job 302 Job 303 Process Improvement Tom Couro 17 9 9 5 David Clancy 10 15 12 2 Jose Cano 10 14 10 3 The direct labor rate earned per hour by the three employees is as follows: Tom Couro $23 David Clancy 17 Jose Cano 20- The process Improvement category includes training, quality improvement, and other indirect tasks. a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank, h. Assume that lobs 301 and 302 were completed but not sold during the week and that Job 303 remained incomplete at the end of the week. How