A summary of the time tickets for October is as follows:

a. Determine the amounts of factory labor costs transferred to Work in Process and Factory Overhead for October.
b. Illustrate the effect on the accounts and financial statements of the factory labor costs transferred in(a).

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Job No 3467 3470 3471 Indirect labor Amount 4350 2,190 7,180 13,600 Job No. 3478 3480 3497 3501 Amount $ 5,800 6,300 8,050 11,130