Instructions Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November jobs are summarized as follows: Job 11-101 Job 11-102 Job 11-103 Job 11-104 Factory supervision $5,020 6,070 4,320 6,673 2,875 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 $51 per hour Required: a. Journalize the November 30 entry to record the factory labor costs. b. Journalize a second entry on November 30 to apply factory overhead to production for November. Refer to the chart of accounts for the exact wording of the account titles. Journal a. Journalize the November 30 entry to record the factory labor costs b. Journalize a second entry on November 30 to apply factory overhead to production for November. Refer to the chart of accounts for the exact wording of the account titles. PAGE 10 JOURNAL DATE DESCRIPTION POST. REF DEBIT CREDIT