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 .................................. $6,240

Job 202 .................................... 7,000

Job 203 .................................... 5,210

Job 204 .................................... 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.

b. Journalize the entry to apply factory overhead to production for November.