A company that uses job order costing incurred a monthly factory payroll of $221,000. Of this amount, $44,000 is indirect labor and $177,000 is direct labor. Prepare joumal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet company that uses job order costing incurred a monthly factory payroll of $221,000. Of this amount, $44,000 77,000 is direct labor. epare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Record the cost of indirect labor used. Note: Enter debits before credits