Wiliturner Company incurs $87000 of labor related directly to the product in the Assembly Department, $36,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $23,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor would include: Debit Work in Process Inventory $87,000: debit Factory Overhead $59,.000 Debit Work in Process Inventory $87,000; debit Wages Expense $59,000 Debit Work in Process Inventory $123,000: debit Wages Expense $23,.000 Debit Work in Process Inventory $146,000. Debit Work in Process Inventory $123,000; debit Factory Overhead $23,000