Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November jobs are summarized as follows: Job 201 $5,200 Job 202 6,160 Job 203 4,250 Job 204 4,454 Factory supervision 2,670 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $26 per direct labor hour. The direct labor rate is $48 per hour. Required: A. Journalize the November 30 entry to record the factory labor costs. B. Journalize a second entry on November 30 to apply factory overhead to production for November. *Refer to the Chart of Accounts provided for the correct wording of account titles.