Wilturner Company incurs $90,000 of labor related directly to the product in the Assembly Department, $39,000 of labor 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 journal entries to record the labor for the Assembly Department would include:

Debit Work in Process Inventory $90,000;

debit Factory Overhead $65,000.

Debit Work in Process Inventory $90,000; debit Wages Expense $65,000.

Debit Work in Process Inventory $129,000; debit Wages Expense $26,000.

Debit Work in Process Inventory $155,000. Debit Work in Process Inventory $129,000; debit Factory Overhead $26,000.