Wilturner Company Incurs $81,000 of labor related directly to the product In the Assembly Department. $30,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $17,000 of labor for services that help production In both the Assembly and Finishing departments. The an of direct labor and factory overhead respectively are: $111000 and $17,000 $81,000 and $47,000 $98,000 and $30,000 $128,000 and $0 $81,000 and $17,000