Entries for direct labor and factory overhead 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 $6,240 job 11-102 9,000 job 11-103 7,210 job 11-104 6,750 factory supervision 4,000 factory overhead is applied to jobs on the basis of a predetermined overhead rate of $18 per direct labor hour. the direct labor rate is $40 per hour. a. journalize the entry to record the factory labor costs. if an amount box does not require an entry, leave it blank.