A summary of the time tickets for September is as follows: Job No. 4467 $5,000 Job No. 4470 $11,150 Job No. 4471 $9,440 Indirect Labor $14,000 Job No 4478 $18,060 Job No 4480 $20,200 Job No 4497 $13,250 Job No 4501 $3,600 Determine the amount of factory labor costs transferred to Work in Process for September.