Recording Factory Labor Costs A summary of the time tickets for September is as follows: Job No. Amount Job No. Amount 4467 $9,050 4478 $32,689 4470 20,181 4480 36,562 4471 17,086 4497 23,982 Indirect labor 25,340 4501 6,516 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. Balance Sheet Statement of Cash Flows Assets Liabilities Stockholders' Equity Income Statement