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	20		12		8		4
David Clancy	9		18		15		4
Jose Cano	13		13		10		5

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

Tom Couro	$18
David Clancy	25
Jose Cano	21

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

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.

	Work in Process
	Factory Overhead
	Wages Payable