Wilturner Company incurs $91,000 of labor related directly to the product in the Assembly Department, $40,000 of labor related to the Assembly Department as a whole, and $$27,000 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 $158,000.

Debit Work in Process Inventory $131,000; debit Wages Expense $27,000.

Debit Work in Process Inventory $91,000; debit Factory Overhead $67,000.

Debit Work in Process Inventory $91,000; debit Wages Expense $67,000.

Debit Work in Process Inventory $131,000; debit Factory Overhead $27,000.1A