Wilturner Company incurs $94,000 of labor related directly to the product in the Assembly Department, and $43,000 of labor related to the Assembly Department as a whole, and $30,000 of labor for services that help production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively are: Multiple Choice $94,000 and $73,000. $94,000 and $30,000 $137,000 and $30,000. O $124,000 and $43,000 $167,000 and $0