Wilturner Company incurs $87000 of labor related directly to the product in the Assembly Department, embly Department as a whole, and $23,000 of labor for services that help production In both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively for the Assembly Department are: O $123000 and $23.000 O sa7ooo and $59 ooc D smo.ooo and $3600o D $146 00o and so $87000 and $23,000