Wilturner Company incurs $84,000 of labor related directly to the product in the Assembly Department, and $33,000 of labor related to the Assembly Department as a whole, and $20,000 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 $84,000 and $53.000. $117,000 and $20,000 $104,000 and $33.000