VOC Industries Inc. manufactures recreational vehicles. VOC uses a job order cost system. The time tickets from May jobs are summarized below.

Job 301 ........... $ 6,700

Job 302 ...........5,100

Job 303 ...........5,000

Job 304 ...........5,800

Factory supervision .......3,900

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $ 20 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 May.