Final answer:
The journal entry to record indirect labor costs in production includes a debit to Factory Overhead, as these are part of the inputs, specifically indirect labor costs, employed in manufacturing.
Step-by-step explanation:
The journal entry to record indirect labor costs used in production includes a debit to Factory Overhead. Indirect labor costs are those costs associated with employees who assist in the production process, but do not directly work on the product itself (e.g., maintenance workers, supervisors). These costs are part of the inputs, which are the resources, such as labor, materials, and machinery, that are used to produce goods and services, also known as factors of production. For every input, such as labor, there is an associated factor payment, for example, wages and salaries. The cost of production for a given quantity of output is the sum of the amount of each input required to produce that quantity of output times the associated factor payment.