Wages incurred and assigned during June, $35,000. Labor time records for the month: Job 120, $3,500; Job 121, $16,600; indirect labor, $14,900.

f. Wages incurred and assigned during June, $35,000. Labor time records for the month: Job 120, $3,500; Job 121, $16,600; indirect labor, $14,900. g. Wages paid in June include the balance in the Wages payable account at May 31 and $32,200 of wages incurred during June. h. Depreciation on plant and equipment, $2,600.