Wilturner Company incurs $89,000 of labor related directly to the product in the Assembly Department $38,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $25,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor would include: Multiple Choice Debit Work In Process Inventory $89,000; debit Wages Expense $63,000. Debit Work in Process Inventory $127000; debit Wages Expense $25,000. Debit Work in Process Inventory $152,000. Debit Work in Process Inventory $89,000; deblt Factory Overhead $63,000. Debit Work in Process Inventory $127,000; debit Factory Overhead $25,000