Entry for Factory Labor Costs The weekly time tickets indicate the following distribution of labor hours for three direct labor employees Hours Process Job 301 Job 302 Job 303 Improvement Tom Couro David Clancy Jose Cano The direct labor rate eamed per hour by the three employees is as follows: 12 Tom Couro David Clancy Jose Cano 28 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