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	19		13		5		3
Micah Stone	9		13		15		3
Travis Hendrix	14		13		11		5

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

Leavitt	$24
Stone	19
Hendrix	22

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?

	Direct Labor Costs
Job 560A
Job 560B
Job 560C