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

The direct labor rate earned by the three employees is as follows:Washington $20.00Jefferson 22.00Adams 18.00The process improvement category includes training, quality improvement, housekeeping, and other indirect tasks.a. Journalize the entry to record the factory labor costs for the week.b. Assume that Jobs 201 and 202 were completed but not sold during the week and thatJob 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 theweek?

Hours Process Job 201 Job 202 Job 203 Improvement John Washington 20 3 10 2 George Jefferson 10 15 13 Thomas Adams 12 4 12 10