A company that uses job order costing incurred a monthly factory payroll of $$216,500.$ Of this amount, $$55,000$ is indirect labor and $$161,500$ is direct labor.

Prepare journal entries to record the $($a$)$ use of direct labor and $($b$)$ use of indirect labor.

Journal entry worksheet

$1$

$2$

Record the cost of direct labor used.

Note: Enter debits before credits.