A materials requisition slip showed that total materials requested were $21170 with $790 of this amount consisting of indirect materials. What entry is made to record the transfer of materials from the storeroom?

Work in Process Inventory	20380
Manufacturing Overhead	790
Raw Materials Inventory		21170

Work in Process Inventory	21170
Raw Materials Inventory		21170

Direct Materials	20380
Indirect Materials	790
Work in Process Inventory		21170

Manufacturing Overhead	21170
Raw Materials Inventory		21170

Concord Manufacturing has the following labour costs:

FactoryGross wages	$281000
FactoryNet wages	235000
Employer Payroll Taxes Payable	46000

How much should Concord debit to Factory Labour to record these amounts?

$516000

$327000

$281000

$562000