Time tickets for factory employees during the month of August are summarized as follows. Prepare a journal entry to record the total factory payroll, the indirect payroll and the direct payroll. You may exclude explanations

JOb 919..................$ 9,800

Job 920................... 14,650

job 921.................... 12,250

job 922......................16,000

total direct labor.......$52,700

Indirect Labor...........16,800

Total Labor Cost.......$69,500