Wilturner Company incurs $93,000 of labor related directly to the product in the Assembly Department, $42,000 of labor related to

Wilturner Company incurs $93,000 of labor related directly to the product in the Assembly Department, $42,000 of labor related to the Assembly Department as a whole, and $29,000 of labor for services that production in both the Assembly and Finishing departments. The amount of direct labor and factory overhead respectively for the Assembly Department are:


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