Wildhorse Corporation incurred the following transactions. 3. Factory labour costs incurred were $65,100. Factory labor 65100 xxxxxxxx 65100 (only one answer)

Raw Materials Inventory 36400 (3) Factory Labour 65100 Employer Payroll Taxes Payable 65100 (4) Work in Process Inventory 55700 Manufacturing Overhead 9400 Factory Labour 65100