Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $28 per direct labor hour. The direct labor rate is $14 per hour. a. Journalize the entry to record the factory labor costs, if an amount box does not require an entry, ieave it blank. Feedtack Telieck My Wure a. Increase the werk in process for the direct laber and factery overhead for the indirect labor. b. Journalize the entry to apply factory overhead to production for June. If an ameunt box does not require an entry, leave it biank