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During the current month, a company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amount, $40,000 is classified as indirect labor and the remainder as direct. Prepare journal entries to record these transactions.

Journal entry worksheet Record the cost of direct labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general jour View transaction list Journal entry worksheet Record the cost of indirect labor used. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general jour