Wilturner Company incurs $93,000 of labor related directly to the product in the Assembly Department, $42,000 of labor not directly related to the product but related to the Assembly Department as a whole, and $29,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are: $93,000 and $71,000. $135,000 and $29,000. $122,000 and $42,000. $164,000 and $0. $93,000 and $29,000.