Weekly time tickets showed that direct labor (DL) hours used on jobs was 2,500 hours at a rate of $23 per DL hour and indirect labor used in the factory cost a total of $9,000. Prepare the journal entry to record factory labor costs for the week. If Factory Overhead cost is estimated based on a rate of $5.00 per DL hour, prepare the journal entry to apply factory overhead cost to jobs for the week