The Engine Shop applies factory overhead based on direct labor hours. Entries were made in the current month to record: The balance in the Factory overhead after recording these entries is $18,000 debit $2,000 debit $2,000 credit $18,000 credit Milton Inc. uses job order costing. When $50,000 of factory labor is incurred of which $40,000 is for jobs and $10,000 is for general factory use, entries should be made in the general ledger