9. MC.16-102 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. Factory overhead applied to production was $23,000. The entry to record the factory overhead applied to production is 23,000 25,000 23,000 25,000 a. Factory Overhead 23,000 25,000 23,000 25,000 Work in Process b. Factory Overhead Accounts Payable Factory Overhead Factory Overhead c. Work in Process d. Work in Process