We have a cleaning lady that we pay with a check and she has a 1099 on file. For recording her in the general journal, would she be part of cost of goods sold:job related labor cost or would she be a business expense under janitorial?

We have a cleaning lady that we pay with a check and she has a 1099 on file. For recording her in the general journal, would she be part of cost of goods sold:job related labor cost or would she be a business expense under janitorial?
You are paying the lady she will be under wages or salaries expense

I am not sure but I think it will be like this:

It depends.

Is she working in the factory or plant?

If yes, her salary should go towards Labor or Factory Overhead.

If she works in other offices, then her salary becomes an administrative expense.