During the period, labor costs incurred on account amounted to $170,000, including $140,000 for production orders and $35,000 for general factory use. In addition, factory overhead charged to production was $41,000. The entry to record the direct labor costs is Wages Payable 170,000 Work In Process 170,000 Work In Process 170,000 Wages Payable 170,000 Wages Payable 140,000 Work In Process 140,000 Work In Process 140,000 Wages Payable 140,000