Wilturner Company incurs $76,000 of labor related directly to the product in the Assembly Department, $25,000 of labor related to the Assembly Department as a whole, and $12,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include: Multiple Choice Debit Work in Process Inventory $76,000; debit Factory Overhead $37,000. Debit Work in Process Inventory $76,000; debit Wages Expense $37,000. Debit Work in Process Inventory $101,000; debit Wages Expense $12,000. Debit Work in Process Inventory $113,000. Debit Work in Process Inventory $101,000; debit Factory Overhead $12,000. Wilturner Company incurs $76,000 of labor related directly to the product in the Assembly Department, $25,000 of labor related to the Assembly Department as a whole, and $12,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include: Multiple Choice Debit Work in Process Inventory $76,000; debit Factory Overhead $37,000. Debit Work in Process Inventory $76,000; debit Wages Expense $37,000. Debit Work in Process Inventory $101,000; debit Wages Expense $12,000. Debit Work in Process Inventory $113,000. Debit Work in Process Inventory $101,000; debit Factory Overhead $12,000