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 journal entries to record the labor would include: Debit Work in Process Inventory $93,000; debit Factory Overhead $71,000. Debit Work in Process Inventory $93,000; debit Wages Expense $71,000. Debit Work in Process Inventory $135,000; debit Wages Expense $29,000. Debit Work in Process Inventory $164,000. Debit Work in Process Inventory $135,000; debit Factory Overhead $29,000.