4. 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: 195,000 a. Work in Process b. Work in Process c. Work in Process d. Wages Payable Wages Payable Wages Payable Wages Payable Work in Process 25.000 19500 225.000 212.000 195.000 212.000 195.000 5. The entry to record the actual factory overhead cost incurred is a. Accounts Payable b. Factory Overhead c. Work in Process d. Factory Overhead Factory Overhead Accounts Payable Factory Overhead Wages Payable 30.000 17.000 30.000 30.000 30.000 17.000 30.000 30,000 6. The entry to record the factory overhead applied to production is a. Work in Process b. Factory Overhead c. Work in Process d. Factory Overhead Factory Overhead Work in Process Factory Overhead Accounts Payable 30.000 17.000 17.000 30.000 30.000 17.000 17.000 30,000