QS 19-7 (Algo) Recording labor LO P2, P3 A company that uses job order costing incurred a monthly factory payroll of $181,000. Of this amount, $52,000 is indirect labor and $129,000 is direct labor. Prepare journal entries to record the (a) use of direct labor and (b) use of indirect labor. View transaction list Journal entry worksheet < 2 Record the cost of direct labor used. Note: Enter debits before credits. Transaction a General Journal Debit Credit