Juarez Builders incurred $285.000 of labor cost for construction jobs completed during the month of August, of which $212,000 was direct and 573.000 was indirect supervisory costs. The correct journal entry to record the $73,000 indirect labor for the month is: Debit Supervisor Wage Expense: credit Factory Wages Payable. Debit Factory Overhead; credit Factory V/ages Payable. Debit Supervisor Wage Expense; credit Factory Overhead. Debit Factory Wages Payabte; credit Factory Overhead Debit Factory Wage Expense: credit Cash