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 21 10 7 3 David Clancy 11 14 13 4 Jose Cano 10 15 11 3 The direct labor rate earned per hour by the three employees is as follows: Tom Couro $20 David Clancy 22 Jose Cano 18 The process improvement category includes training, quality improvement, and other indirect tasks. 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 Factory Overhead Wages Payable