14. MC.16-093 Reynolds Manufacturers Inc. has estimated total factory overhead costs of $95,000 and expected direct labor hours of 9,500 for the current fiscal year. If job number 117 incurs 2,300 direct labor hours, Work in Process will be debited and Factory Overhead will be credited for a. $2,300 b. $23,000 C. $21,850 d. $95,000 15. MC.16-100 During the period, labor costs incurred on account amounted to $175,000, including $150,000 for production orders and $25,000 for general factory use. In addition, factory overhead charged to production was $32,000. The entry to record the direct labor costs is a. Work in Process 175,000 175,000 150,000 175,000 150,000 Wages Payable 150,000 b. Wages Payable C. Wages Payable d. Work in Process Work in Process 175,000 Work in Process 150,000 Wages Payable