Wilturner Company Incurs $79,000 of labor related directly to the product in the Assembly Department, $28,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $15,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are: $122,000 and $0. $79,000 and $15,000. $94,000 and $28,000. $107,000 and $15,000. $79,000 and $43,000