Recording Factory Labor Costs

The weekly time tickets indicate the following distribution of labor hours for three direct labor employees:

	Hours
	Job 201		Job 202		Job 203		Process Improvement
John Washington	17		14		7		3
George Jefferson	13		17		16		5
Thomas Adams	11		16		11		4

The direct labor rate earned per hour by the three employees is as follows:

Washington	$18
Jefferson	25
Adams	21

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	$ _________________
Factory labor costs transferred to Factory Overhead	$ _________________

b. Assume that Jobs 201 and 202 were completed but not sold during the week and that Job 203 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?

	Direct Labor Costs
Job 201	_________________
Job 202	_________________
Job 203	_________________