2 Check my work nts eBook Hint Print References QS 2-7 (Algo) Recording labor LO P2, P3 A company that uses job order costing incurred a monthly factory payroll of $199,000. Of this amount, $45,000 is indirect labor and $154,000 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. View transaction list Journal entry worksheet < 1 Record the cost of direct labor used.