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