Recording Factory Labor Costs A summary of the time ticketa for september is as follows: a. Determine the amounts of factory labor costs transferred to Work in Process and Factory Overhead for Soptember. b. Hilustrate 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