3/7 update: Walker's campaign released video of the ad Friday. It goes after the claims Burke's campaign makes in her first commercial:

The air war in the Wisconsin governor's race will heat up on Friday as Gov. Scott Walker (R) plans to hit the airwaves for the first time in 2014, two people tracking the ad buy told Post Politics.

Walker's ad comes as Democrat Mary Burke released her first commercial of the campaign this week. Her ad, which will start Friday, takes Walker to task over jobs and touts her own record on the same subject.

Walker's campaign is spending about $100,000 to air his ad, the people tracking the buy said. They spoke on the condition of anonymity.

The Republican Governors Association has already hit the airwaves in Wisconsin to go after Burke. Polls show Walker is favored to win in November, but observers anticipate the race could be competitive. The Fix recently rated Wisconsin as the 10th most likely race of 2014 to flip party control.

A Walker campaign spokeswoman had no comment when asked about the ad.