A company that uses job order costing incurred a monthly factory payroll of $232,500. Of this amount, $49,000 is indirect labor and $183,500 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. Journal entry worksheet Note: Enter debits before credits. A company that uses job order costing incurred a monthly factory payroll of $232,500. Of this amount, $49,000 is indirect labor and $183,500 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 indirect labor used. Note: Enter debits before credits