A company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amount, $30,000 is indirect labor and $150,000 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Record the cost of direct labor used. Note: Enter debits before credits: A company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amount, $30,000 is indirect labor and 50,000 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet