Chasse Homes Inc. manufactures mobile homes. Chasse uses a job order cost system. The time tickets from October jobs are summarized below.

Job 502

$2,352

Job 503

1,440

Job 504

960

Job 505

1,320

Factory supervision

2,760

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 $12 per hour.

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

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