A company that uses job order costing incurred a monthly factory payroll of $192,500. Of this amount, $58,000 is indirect labor and $134,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Note: Enteridebits before credits. A company that uses job order costing incurred a monthly factory payroll of $192,500. Of this amount, $58,000 is indirect labor and $134,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Note: Enter debits before credits