1. Incurred $48,000 of direct labor in the Roasting department and $32,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $22,000 of indirect labor in production. Credit Factory Wages Payable. Journal entry worksheet Note: Enter debits before credits. 1. Incurred $48,000 of direct labor in the Roasting department and $32,000 of direct labor in the Blending department. Credit Factory Wages Payable. 2. Incurred $22,000 of indirect labor in production. Credit Factory Wages Payable. Journal entry worksheet Record indirect labor incurred, but not yet paid. Note: Enter debits before credits