Wilturner Company incurs $76,000 of labor related directly to the product in the Assembly Department, $25,000 of labor not directly related to the product but 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 amount of direct labor and factory overhead respectively are: rev: 03_24_2016_QC_CS-46663 $88,000 and $25,000. $76,000 and $37,000. $101,000 and $12,000. $113,000 and $0. $76,000 and $12,000.