During the current month, a company that uses job order costing incurred a monthly factory payroll of $184,000. of this amount, $49,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. No Transaction Debit Credit A General Journal Work in process inventory Factory wages payable > 121,500 121,500 B 2 49,000 Factory overhead Factory wagos payable > 49,000