During the current month, a company that uses job order costing incurred a monthly factory payroll of $220,500. Of this amount, $57,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. View transaction list Journal entry worksheet 12 > Record the cost of direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal During the current month, a company that uses job order costing incurred a monthly factory payroll of $220,500. Of this amount, $57,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. View transaction list Journal entry worksheet N Record the cost of indirect labor used. Note: Enter debits before credits. General Journal Debit Credit Transaction 2 Record entry Clear entry View general journal