Wilturner Company incurs $82,000 of labor related directly to the product in the Assembly Department, $31,000 of labor not directly related to the product but 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 would include:

Debit Work in Process Inventory $82,000; debit Factory Overhead $49,000.

Debit Work in Process Inventory $82,000; debit Wages Expense $49,000.

Debit Work in Process Inventory $113,000; debit Wages Expense $18,000.

Debit Work in Process Inventory $131,000.

Debit Work in Process Inventory $113,000; debit Factory Overhead $18,000.