Schumacher Induatries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time ticket from June jobs are summarized as follows:

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 $46 per hour. Required: a. Journalize the June 30 entry to record the factory labor costs. * b. Journalize a second entry on June 30 to apply factory overhead to production for June. Round your intermediate calculation to nearest whole number * *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNoW journals will automaticallv indent a credit entry when a credit amount is entered. a. Journalize the June 30 entry to record the factory labor costs. * b. Journalize a second entry on June 30 to apply factory overhead to production for June. Round your intermediate calculation to nearest whole number: * Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for spaces or journal explanations. Every line on a journal page is used for debit or credit entries. Do not add explanations or skip a line between journal entries. CNoW journals will automatically indent a credit entry when a credit amount is entered. General Ledger LIABILITIES 210 Accounts Payable 221 Utilities Payable 231 Notes Payable 236 Interest Payable 241 Lease Payable 251 Wages Payable 252 Consultant Fees Payable EQUITY 311 Common Stock 340 Retained Earnings 351 Dividends 390 Income Summary