a$.$ Incurred $$105,000$ of direct labor in its Mixing department and $$90,000$ of direct labor in its Shaping department. Hint. Credit Factory Wages Payable.

b$.$ Incurred indirect labor of $$23,000.$ Hint. Credit Factory Wages Payable.

Journal entry worksheet

$1$

$2$

Record direct labor used, but not yet paid.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[$a$,,y,],[,,,],[,,,],[,,,],[,,,],[,,,]]$