Wilturner Company incurs $83,000 of labor related directly to the product in the Assembly Department, and $32,000 of labor related to the Assembly Department as a whole, and $19,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are:

Multiple Choice

• $83,000 and $51,000.

• $115,000 and $19,000.

• $102,000 and $32,000.

• $134,000 and $0.

• $83,000 and $19,000.