Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows: Job 11-101 $1,760 Job 11-102 1,200 Job 11-103 950 Job 11-104 1,440 Job 11-105 950 Factory supervision 820 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $26 per direct labor hour. The direct labor rate is $14 per hour. a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. b. Journalize the entry to apply factory overhead to production for June. If an amount box does not require an entry, leave it blank. Accounts Receivable Factory Overhead Finished Goods Materials Wages Payable Work in Process