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	$5,090
Job 202	6,120
Job 203	4,210
Job 204	6,787
Factory supervision	2,740

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $22 per direct labor hour. The direct labor rate is $53 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.