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 Job 11-102 $5,180 6,140 Job 11-103 4,170 Job 11-104 3,921 Job 11-105 18,270 Factory supervision 2,660 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $24 per direct labor hour. The direct labor rate is $47 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 automatically indent a credit entry when a credit amount is entered.