Factory ovechead is appled to jocs on the basis of a predelernined overhed rate of 520 per direct labor hour The divect laber radn is Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $26 per direct labor hour The direct labor rate is $48 per hour. Required: a. Journatize the vune 30 entry to record the factory labor costs. 6. Journaize a second entry on June 30 to appiy factory overhead to producfion for June. dents Normandale (x \& Click here to go to CengageNOV x is CengageNOWv2/Online teac tignment/takeAssignmentMain.do?invoker=\& takeAssignmentSessionLocator=8kinprogress=fa \begin{tabular}{|l|l|} \hline Instructions & Chart of Accounts \\ \hline \end{tabular} Benerad lournal Instructions Chart of Accounts 132 Work in Process 133 Factory Overhead 520 Wages Expense 134 Finished Goods 531 Selling Expenses 141 Supplies 532 Insurance Expense 142 Prepaid Insurance 533 Utilities Expense 143 Prepaid Expenses 534 Office Supplies Expense 181 Land 540 Administrative Expenses 191 Factory 560 Depreciation Expense-Factory 192 Accumulated Depreciation-Factory 590 Miscellaneous Expense LIABILIIES 210 Accounts Payable 221 Utities Payable 231 Notes Payabie 236 interest Payable 241 Loase Payable 251 Wages Payable 252. Consultant Fees Payable. Enums Entries for direct labor and factory overhead Print menn Instructions Chant of Accounts Ceneral Joumal General Journal Shaded cells have feecback