Entry for Factory Labor Costs

The weekly time tickets indicate the following distribution of labor hours for three direct labor employees:

	Hours
	Job 201		Job 202		Job 203		Process Improvement
John Washington	18		14		6		2
George Jefferson	14		13		11		2
Thomas Adams	11		12		9		4

The direct labor rate earned per hour by the three employees is as follows:

Washington	$18
Jefferson	25
Adams	21

The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks. (Note: Ignore any overtime issues, if applicable.)

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Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank.