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 $5,020 Job 11-102 6,070 Job 11-103 4,320 Job 11-104 6,673 Factory supervision 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.