Wilturner Company incurs $83,000 of labor related directly to the product in the Assembly Department, $32,000 of labor not directly related to the product but 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: rev: 03_24_2016_QC_CS-46663, 09_20_2016_QC_CS-61488 $115,000 and $19,000. $83,000 and $51,000. $102,000 and $32,000. $134,000 and $0. $83,000 and $19,000.