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

	Hours
	Job 301		Job 302		Job 303		Process Improvement
Tom Couro	20		10		6		3
David Clancy	8		18		14		2
Jose Cano	10		17		11		3

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

Tom Couro	$16
David Clancy	24
Jose Cano	20

The process improvement category includes training, quality improvement, and other indirect tasks.

a. Journalize the entry to record the factory labor costs for the week. If an amount box does not require an entry, leave it blank. b. Assume that Jobs 301 and 302 were completed but not sold during the week and that Job 303 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? The direct labor costs for the completed jobs would become part of the . The direct labor costs for Job 303 would be remain part of the