Assume that Jobs $301$ and $302$ were completed but not sold during the week and that Job $303$ remained incomplete at the end of the week. How would the direct labor costs for all three jobs be reflected on the financial statements at the end of the week?

The direct labor costs for the completed jobs would become part of the

finished goods inventory

$.$ The direct labor costs for Job $303$ would be remain part of the

work in process inventory

$.$