Entry for Factory Labor Costs The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours The direct labor rate earned per hour by the three employees is as follows: TomCouroDavidClancyJoseCano$162420 The process improvement category indudes training, quality improvement, housekeeping, and other indirect tasks. (Note: Ignore any overtime issues, if applicable.) The direct labor costs for the completed jobs would become part of the The direct labor costs for Job 303 would be remain part of the