The weekly time tickets indicate the following distribution of labor hours for three direct labor employees:

	Hours
				Process
	Job 301	Job 302	Job 303	Improvement
Tom Couro	10	15	13	2
David Clancy	12	12	14	2
Jose Cano	11	13	15	1

The direct labor rate earned per hour by the three employees is as follows:

Tom Couro	$32
David Clancy	36
Jose Cano	28

The process improvement category includes training, quality improvement, and other indirect tasks.

	Required:
A.	Journalize the entry on July 15 to record the factory labor costs for the week.