Please help me with this question re: direct and indirect labor?

Question

Can someone please help me with this question?

What accounts are increased when direct labor and indirect labor are incurred?

Answer 1

When direct labor costs are incurred, the account 'Work in Process' is increased (debited).

When indirect labor costs are incurred, the account 'Manufacturing Overhead' is increased (debited).

---------------------------

An example from my text: "In April, $60,000 was recorded for direct labor and $15,000 for indirect labor. The following entry summarizes these accruals:

Work in Process..............60,000

Manufacturing Overhead....15,000

....Salaries and Wages Payable.........75,000