Entry for Factory Labor Costs The weekly time tickets indicate the following distribution of labor hours for three direct labor employees Process Job 301 Job 302 Job 303 Improvement Tom Couro David Clancy 10 ose Cano The direct labor rate earned per hour by the three employees is as follows Tom Couro David Clancy ose Cano 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 aount box does not require an entry, leave it blank. 20 10 14 16 $20 18 Work in Process Factory Overhead Wages Payable v