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company that uses job order costing incurred a monthly factory payroll of $199,000. Of this amount, $53,000 is indirect labor and 146,000 is direct labor: repare journal entries to record the (b) use of direct labor and (b) use of indirect labor Journal entry worksheet Woter Fnter debits before crechs. Journal entry worksheet Record the cost of indirect labor used. Note: Enter debits before credits