Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses job order costing. The time tickets from June jobs are summarized as follows: Factory overhead is applied to jobs on thif basis of a predetermined overhead rate of $20 per direct labor hour. The direct labor $16 per a. Journalize the entry to record the factory labor costs. If an amount box does not require an entry, leave it blank. Eclipse Solar Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2 . Estimated factory overhead costs, direct labor hours, and machine hours are as follows: c. Journalize the entries to apply factory overhead to production in each factory for August. If an amount box does not require an entry, leave it blank. d. Determine the balances of the factory overhead accounts for each factory as of August 31 , and indicate whether the amounts resent overapplied factory overhead or underapplied factory overhead