34. 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 b. Wages Payable c. Wages Payable d. Work in Process 150,000 150,000 175,000 175,000 Wages Payable 150,000 150,000 175,000 175,000 Work in Process Work in Process Wages Payable 35. MC.16-103 The cost of production of completed and transferred goods during the period amounted to $540,000, and the finished products shipped to customers had total production costs of $375,000. The entry to record the transfer of costs from work in process to finished goods is a. Finished Goods b. Work in Process c. Work in Process d. Finished Goods 540,000 375,000 540,000 375,000 540,000 375,000 540,000 375,000 Work in Process Finished Goods Finished Goods Work in Process