A company that uses job order costing incurred a monthly factory payroll of $203,000. Of this amount, $50,000 is indirect labor and $153,000 is direct labor. Prepare joumal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet 2 Note: Enter debits before credits. A company that uses job order costing incurred a monthly factory payroll of $203,000. Of this amount, $50,000 is $153,000 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor