A hospital, United Community Health, accumulates costs associated with individus patients using a job order cost system. On May 31, the hospital charged 150 hours of nursing time to the patients on the third floor at a rate of $40 per hour. What is the journal entry for this transaction? a. Debit Salaries Payable and credit Cost of Services for $6,000 b. Debit Work in Process and credit salaries Payable for $6,000 c. Debit Salaries Payable and credit Firm Overhead for $6,000 d. Debit Salaries Payable and credit Work in Process for $6,000