Wilturner Company incurs $77,000 of labor related directly to the product in the Assembly Department, and $26,000 of labor related to the Assembly Department as a whole, and $13,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are: Multiple Choice $77,000 and $39,000. $103,000 and $13,000. $90,000 and $26,000