Wilturner Company incurs $74,000 of labor related directly to the product in the Assembly Department, $23,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $10,000 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 $74,000; debit Factory Overhead $33,000. Debit Work in Process Inventory $74,000; debit Wages Expense $33,000. Debit Work in Process Inventory $97,000; debit Wages Expense $10,000. Debit Work in Process Inventory $107,000. Debit Work in Process Inventory $97,000; debit Factory Overhead $10,000.