EX 16-8 Entries for direct labor and factory overhead Obj. 2 Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows: Job 11-101 $ 4,640 Job 11-102 5,510 Job 11-103 6,612 Job 11-104 12,760 Job 11-105 18,270 Factory supervision 12,500 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $23 per direct labor hour. The direct labor rate is $29 per hour a. Journalize the entry to record the factory labor costs. b. Journalize the entry to apply factory overhead to production for June