Can someone send me an example of how I should record (sample journal entry) payroll for a manufacturing company that uses job costing. We have direct, indirect and administrative labor. Should I post direct labor to an expense acct "direct labor expense" or should I post the direct labor portion to the balance sheet directly to "direct labor inventory"?

I'm setting up a new ERP system that needs me to predefine defaults accts when the item is sold for direct labor.

Any assistance is greatly appreciated...