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	19		10		5		5
David Clancy	9		15		11		4
Jose Cano	10		14		9		5

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

Tom Couro	$20
David Clancy	22
Jose Cano	18

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.