Townsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November jobs are summarized as follows:

Job 11-101	$5,450
Job 11-102	6,180
Job 11-103	4,150
Job 11-104	2,805
Factory supervision	2,800

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $27 per direct labor hour. The direct labor rate is $45 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 for the exact wording of the account titles.