A summary of the time tickets for August follows:? 
Present the journal entries to record
(a) the labor cost incurred and
(b) the application of factory overhead to production for August. The factory overhead rate is 70% of direct labor cost.
Definitions:
Blue-Collar Workers
Employees performing manual labor, often in industries such as manufacturing, construction, and maintenance.
Workplace Hazardous Materials Information System
A comprehensive system providing information on the safe use, storage, handling, and disposal of hazardous materials in the workplace.
Common Information System
An integrated platform that allows for the sharing and management of data across different departments or entities within an organization.
Dangerous Work Activities
Tasks or operations in the workplace that pose a significant risk of injury or harm to employees.
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