1. During the period, labor costs incurred on account amounted to $225,000 including $195,000 for production orders and $30,000 for general factory use. In addition, factory overhead charged to production was $17,000. From the following, select the entry to record the direct labor costs

a. Debit work in process 195000 credit wages payable 195000

b. debit work in process 225000 credit wages payable 225000

c. debit work in process 212000 credit wages payable 212000

d. debit wages payable 195000 credit work in process 195000

2. During the period, labor costs incurred on account amounted to $225,000 including $195,000 for production orders and $30,000 for general factory use. In addition, factory overhead applied to production was $17,000. From the following, select the entry to record the factory overhead applied to production

a. debit work in process 30000 credit factory overhead 30000

b. debit factory overhead 17000 credit work in process 17000

c. debit work in process 17000 credit factory overhead 17000

d. debit factory overhead 30000 credit accounts payable 30000