You make a journal entry to record the gross pay amount and the withholdings for each employee. Work-in-Process Journal Entry Direct labor costs are added to the Work-in-Process account at the end ...

How to Calculate Direct Labor and Indirect Labor for a Factory Payroll. In a factory, there are two types of labor -- direct and indirect. ... What Is the Journal Entry for Direct Labor?.

Costs of labor can be categorized into two main categories, direct (production) and indirect (non-production) cost of labor. Direct costs include wages for the employees that produce a product ...