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 journal entries to record the labor would include:

Multiple Choice

• Debit Work in Process Inventory $79,000; debit Wages Expense $43,000.

• Debit Work in Process Inventory $122,000.

• Debit Work in Process Inventory $107,000; debit Factory Overhead $15,000.

• Debit Work in Process Inventory $107,000; debit Wages Expense $15,000.

• Debit Work in Process Inventory $79,000; debit Factory Overhead $43,00