Prepare journal entrles to record the following production activitles.

Incurred $$44,000$ of direct labor in the Roasting department and $$32,000$ of direct labor in the Blending department. Credit

Factory Wages Payable.

Incurred $$16,000$ of Indirect labor in production. Credit Factory Wages Payable.

Journal entry worksheet

Record direct labor incurred, but not yet paid.

Note: Enter debits before credits.