Entry for Factory Labor Costs The weekly time tickets indicate the following distribution of labor hours for three direct fabor employees: The direct labor rate earned per hour by the three employees is as follows: The process improvement category includes training, qualify improvement, heusekeeping, and other indirect tasks. (Note: tgnore any overtime issies, if applicable.) a. Journalize the entry to record the factory labor costs for the week, If an amount box does not reaure an entry, leave it blank. fesithaca TOock My Won Increase the work in process for the drect labor and factory overhead for the indrect labor Multipy each amployee's mbe by the hours wonkd