Entry for factory labor costs

The weekly time records indicate the following distribution of labor hours for three direct labor employees:

Job $301$

$($Hours$)$ Job $302$

$($Hours$)$ Job $303$

$($Hours$)$ Process

Improvement $($Hours$)$

Tom Couro $191092$

David Clancy $916165$

Jose Cano $101686$

The direct labor rate earned per hour by the three employees is as follows:

Employee Direct Labor Rate

Tom Couro $$20$

David Clancy $22$

Jose Cano $18$

The process improvement category includes training, quality improvement, and other indirect tasks.

Question Content Area

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.