During the current month, a company that uses job order costing incurred a monthly factory payroll of $219,500. of this amount, $60,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. View transaction list Journal entry worksheet . 1 2 Record the cost of direct labor used. Note: Enter debits before credits Transaction General Journal Debit Credit Record entry View general journal During the current month, a company that uses job order costing incurred a monthly factory payroll of $219,500. Of this amount, $60,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions. View transaction list Journal entry worksheet