A company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amount,

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A company that uses job order costing incurred a monthly factory payroll of $180,000. Of this amount, $30,000 is indirect labor and $150,000 is direct labor.
Prepare journal entries to record the 

(a) Use of direct labor 

(b) Use of indirect labor.

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