Juarez Builders incurred $285,000 of labor costs for construction jobs completed during the month of August, of which $212,000 was direct and $73,000 was indirect supervisory costs. The correct journal entry to record the direct labor for the month is: Multiple Choice Debit Work in Process Inventory $285,000; credit Factory Wages Payable $285,000. Debit Factory Wages Payable $285,000; credit Work in Process Inventory $212,000 Debit Payroll Expense $212,000; credit Cash $212,000. Debit Work in Process Inventory $212,000; credit Cash $285,000. Debit Work in Process Inventory $212,000: credit Factory Wages Payable $212,000.