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, 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. Feedback Check My Work Increase the work in process for the direct labor and factory overhead for the indirect labor. Multiply each employee's rate by the hours worked