EX 2-8 Entries for direct labor and factory overhead Obj. 2 Schumacher Industries Inc. manufactures recreational vehides. Schumacher Industries uses job order costing. The time tickets from June jobs are summarized as follows: Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $23 per direct labor hour. The direct babor 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