A company that uses job order costing incurred a monthly factory payroll of $221,000. Of this amount, $54,000 is indirect labor and $167,000 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 2 Record the cost of direct labor used. Note: Enter debits before credits, Transaction General Journal a. Work in process inventory Factory wages payable Record entry Clear entry