What would be debited to assign the costs of indirect labor?

To assign the costs of indirect labor, the "Manufacturing Overhead" account would be debited. This entry reflects the allocation of indirect labor costs, such as wages for supervisors or maintenance staff, that are not directly tied to specific products but are necessary for the production process. The corresponding credit would typically be made to the "Wages Payable" or "Cash" account, depending on whether the wages are being recorded as a liability or paid immediately.