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

	Hours
	Job 301		Job 302		Job 303		Process Improvement
Tom Couro	17		9		6		2
David Clancy	9		16		13		5
Jose Cano	13		12		9		4

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

Tom Couro	$24
David Clancy	19
Jose Cano	22

The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks. (Note: Ignore any overtime issues, if applicable.)

a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank.

	Work in Process	fill in the blank 66283df5401ff8d_2	fill in the blank 66283df5401ff8d_3
	Factory Overhead	fill in the blank 66283df5401ff8d_5	fill in the blank 66283df5401ff8d_6
	Wages Payable	fill in the blank 66283df5401ff8d_8	fill in the blank 66283df5401ff8d_9