Wilturner Company incurs $90,000 of labor related directly to the product in the Assembly Department, $39,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $26,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are:

$90,000 and $65,000.

$129,000 and $26,000.

$116,000 and $39,000.

$155,000 and $0.

$90,000 and $26,000.