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Wilturner Company incurs $80,000 of labor related directly to the product in the Assembly Department, $29,000 of labor not directly related to the product but

Wilturner Company incurs $80,000 of labor related directly to the product in the Assembly Department, $29,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $16,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor would include:

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