A company that uses job order costing incurred a monthly factory payroll of $207,000. of this amount, $54,000 is indirect labor and $153,000 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 a Record entry Clear entry View general journal A company that uses job order costing incurred a monthly factory payroll of $207,000. Of this amount, $54,000 is indirect labor and $153,000 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