Time Tickets for Factory Employees During the Month of August

Essay

Time tickets for factory employees during the month of August are summarized as follows:
$$\begin{array} { l r } \text { Job } 919 & \$ 9,800 \\\text { Job } 920 & 14,650 \\\text { Job } 921 & 12,250 \\\text { Job } 922 & 16,000 \\\text { Total direct labor } & \$ 52,700 \\\text { Indirect labor } & 16,800 \\\text { Total labor cost } & \$ 69,500\end{array}$$
Prepare the necessary journal entries to record factory payroll.