Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses job order costing. The time tickets from June jobs are summarized as follows: Job 11-101 $5,020 Job 11-102 6,070 Job 11-103 4,320 Job 11-104 6,673 Job 11-105 18,270 Factory supervision 2,875 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $23 per direct labor hour. The direct labor rate is $51 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