Recording Factory Labor Costs A summary of the time tickets for January is as follows: nt Job No. Amount $7,192 7,812 9,982 13,801 Job No 3467 3470 3471 Indirect labor Amou $5,394 2,716 8,903 16,864 3478 3480 3497 3501 a. Determine the amounts of factory labor costs transferred to Work in Process and Factory Overhead for January Factory labor costs transferred to Work in Process Factory labor costs transferred to Factory Overhead