Recording Factory Labor Costs A summary of employee time records for September is as follows: Job No. Amount Job No. Amount 4467 $8,000 4478 $28,896 4470 17,840 4480 32,320 4471 15,104 4497 21,200 Indirect labor 22,400 4501 5,760 a. Determine the amounts of factory labor costs transferred to Work in Process and Factory Overhead for September Factory labor costs transferred to Work in Process Factory labor costs transferred to Factory Overhead b. Illustrate the effect on the accounts and financial statements of the factory labor costs transferred in (a). If no account or activity 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. Assets Statement of Cash Flows Balance Sheet Assets Liabilities Income Statement Stockholders' Equity