Entries for Direct Labor and Factory OverheadTownsend Industries Inc. manufactures recreational vehicles. Townsend uses a job order cost system. The time tickets from November jobs are summarized as follows:Job 201 $6,240Job 202 7,000Job 203 5,210Job 204 6,750Factory supervision 4,000Factory 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.b. Journalize the entry to apply factory overhead to production for November.