Schumacher Industries Inc. manufactures recreational vehicles. Schumacher Industries uses a job order cost system. The time tickets from June jobs are summarized as follows:

Job 11-101........................................................$ 4,640

Job 11-102.........................................................5,510

Job 11-103.........................................................6,612

Job 11-104.........................................................12,760

Job 11-105.........................................................18,270

Factory supervision..........................................12,500

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $23 per direct labor hour. The direct labor rate is $29 per hour.

a. Journalize the entry to record the factory labor costs.

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