8. Incurred $13,000 in labor costs, of which 60% was direct labor. Date Debit Credit 8. Accounts and Explanation Work-in-Process Inventory Manufacturing Overhead Wages Payable 13,000 Incurred labor, direct labor assigned to WIP indirect labor accumulated in MOH More Info 6. Purchased materials on account, $14,000. 7. Used $7,000 in direct materials and $600 in indirect materials in production 8. Incurred $13,000 in labor costs, of which 60% was direct labor. Print Done