The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Job 301 Job 302 Job 303 Process Improvement Tom Couro 10 15 13 2 David Clancy 12 12 14 2 Jose Cano 11 13 15 1 The direct labor rate earned per hour by the three employees is as follows: Tom Couro $32 David Clancy 36 Jose Cano 28 The process improvement category includes training, quality improvement, and other indirect tasks. a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank.

Total productive hours worked on each job is as follows:

Tom Couro = Job 301 + Job 302 + Job 303 = 10 + 15 + 13 =  38

David Clancy = Job 301 + Job 302 + Job 303 = 12 + 12 + 14 =  38

Jose Cano = Job 301 + Job 302 + Job 303 = 11 + 13 + 15 = 39

WIP = (38*22) + (38*36) + (39*28)

WIP = 1216 + 1368 + 1092

WIP = 3,676

Indirect labor = (2*32) + (2*36) + (1*28)

Indirect labor = 64 + 72 + 28

Indirect labor = 164

Date  Account titles and Explanation        Debit       Credit

          Work in process                                 $3,676

          Factor overhead                                 $164

                  Wages payable                                            $3,840

statement of owner"s equity;

answer; the nav calculated at the market close at 4: 00 pm new york time;