1 point 2. A manufacturing company produces a single product called AB123 and has two separate processing departments (Department 1 and Department 2) to manufacture the product. While the production of the product was going on, the factory manager determined the following labour costs : Department 1 $260,000 (Direct: $200,000; Indirect: $60,000) Department 2 $250,000 (Direct: $200,000; Indirect: $50,000) What will be journal entry to record the direct labour cost