The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Ken Thain JOB 301 13hrs JOB 302 13hrs JOB 303 10hrs Process Improvement 4hrs Dick Lewis JOB 301 12hrs JOB 302 13hrs JOB 303 11 Process Improvement 4hrs Joh Fuld JOB 301 8hrs JOB 302 15hrs JOB 303 12hrs Process Improvement 5hrs The direct labor rate earned per hour by the three employees is as follows: Ken Thain $30.00 Dick Lewis $34.00 John Fuld $25.00 The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks. a. Journalize the entry to record the factory labor costs for the week.