QS 3-24 (Algo) Recording costs of labor LO P3 Prepare journal entries to record the following production activities for Hotwax. a. Incurred $120,000 of direct labor in its Mixing department and $80,000 of direct labor in its Shaping department. Hint. Credit Factory Wages Payable. b. Incurred indirect labor of $21,500. Hint Credit Factory Wages Payable