Recording Factory Labor Costs The weekly time records indicate the following distribution of labor hours for three direct labor employees: The direct labor rate earned per hour by the three employees is as follows: The process improvement category includes training, quality improvement, nousekeeping, and other indirect tasks. a. Determine the amounts of factory labor costs transferred to Work in Process and Factory Overhead for the week. b. Assume that Jobs 560A and 560B were completed but not sold during the week and that Job 560C remained incomplete at the end of the week. How would the direct tabor costs for all three jobs be reflected on the financial statements at the end of the week