Entry for Factory Labor Costs

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

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

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.

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