Wilturner Company Incurs $82,000 of labor related directly to the product in the Assembly Department, $31,000 of labor related to the Assembly Department as a whole, and $18,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include: Multiple Choice ( Debit Work in Process Inventory $131,000. 0 Debit Work in Process Inventory $113,000; debit Factory Overhead $18,000. 0 Debit Work In Process Inventory $82,000, debit Factory Overhead $49.000 0 Debit Work in Process Inventory $113,000; debit Wages Expense $18,000. 0 Debit Work in Process Inventory $82,000, debit Wages Expense $49,000