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EX 2-8 Entries for direct labor and factory overhead Dash Industries Inc. manufactures recreational vehicles. Dash uses a job order cost system. The time tickets from April Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $25 per direct labor hour. The direct labor rate is $50 per hour. a. Journalize the entry to record the factory labor costs. b. Journalize the entry to apply factory overhead to production for April