Portside Watercraft uses a job order costing system. During the month, Portside purchased $$173,000$ of raw materials on credit; issued materials to

production of $$164,000,$ of which $$24,000$ were indirect. Portside incurred a factory payroll cost of $$95,000,0$ which $$25,000$ was indirect labor.

Portside uses a predetermined overhead rate of $170\%$ of direct labor cost. The journal entry to record the direct labor costs used in production is: