Recordiag Factory Labor Cots A summary of the time tickets for September is as followsi a. Dotermine the amounts of factory labor costs transferred to Work in Process and Factory Overhead for September. b. Blustrate the effect on the accounts and financial statements of the factory labor costs transferred in (a). If no account or actlvity is affected, select "No effect" from the drop-down list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts