(Chapter 16, 17, 18) Saved Help Save & Exlt Submit Wilturner Company incurs $78,000 of labor related directly to the product in the Assembly Department, $27,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $14,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are: G:26 Multiple Choice $78,000 and $14,000 $105,000 and $14,000. $92,000 and $27,000. $119,000 and $O. $78,000 and $41,000