A company that uses job order costing incurred a monthly factory payroll of $199,000. Of this amount, $48,000 is indirect lab ind $151,000 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 Debit Credit