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

Job 11-101.........................$6,240

Job 11-102...........................9,000

Job 11-103...........................7,210

Job 11-104...........................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.