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

Hours

$\backslash$table$[[,\backslash$table$[[$Hours$],[$Job $560$A$]],\backslash$table$[[$Hours$],[$Job $560$B$]],\backslash$table$[[$Hours$],[$Job $560$C$]],\backslash$table$[[$Process$],[$Improvement$]]],[$Eva Leavitt,$23,14,9,4],[$Micah Stone,$10,18,11,2],[$Travis Hendrix,$11,13,11,3]]$

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

Leavitt

$$18$

Stone

$25$

Hendrix

$21$

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.