Industrial Boxes makes cardboard shipping cartons in a single operation. This period, Industrial purchased $124,000 in raw materials. Its production department requisitioned $100,000 of those materials for use in producing cartons. Industrial Boxes incurred $270,000 in factory payroll costs, of which $250,000 was direct labor. Prepare journal entries to record its (1) total factory payroll incurred and (2) direct labor used in production.