Moura Industries Inc. manufactures recreational vehicles. Moura uses a job order cost system. The time tickets from August jobs are summarized below. Job 410 $3,400 Job 411 $1,700 Job 412 $1,400 JOb 413 $2,500 Factory supervision $1,900 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 $15 per hour. a. Journalize the entry to record the factory labor costs. Work in Process Factory Overhead Wages Payable b. Journalize the entry to apply factory overhead to production for August. Work in Process Factory Overhead