Hours ProcesS Job 301 Job 302 Job 303 Improvement Tom Couro 21 12 8 14 17 13 David Clancy Jose Cano 16 9 The direct labor rate earned per hour by the three employees is as follows Tom Couro $18 David Clancy 25 ose Cano 21 The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks. (Note: Ignore any overtime ssues, if applicable.) a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank b. 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