Recording Factory Labor Costs The weekly time tickets indicate the following distribution of labor hours for three direct labor employees: Hours Job 560A Job 560B Job 560C Process Improvement Eva Leavitt 23 12 8 5 Micah Stone 12 14 14 3 Travis Hendrix 13 17 10 4 The direct labor rate earned per hour by the three employees is as follows: Leavitt $23 Stone 17 Hendrix 20 The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks.

a. Determine the amounts of factory labor costs transferred to Work in Process and Factory Overhead for the week. Factory labor costs transferred to Work in Process $fill in the blank 1 Factory labor costs transferred to Factory Overhead $fill in the blank 2

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 labor costs for all three jobs be reflected on the financial statements at the end of the week?