ABC Corporation is a manufacturing company using an actual cost system. The April $1$ inventory account balances for the company were as

follows:

Raw Material $($RM$)$ Inventory $($all direct$)$

$$73,000$

WIP Inventory $......................................$

$145,000$

FG Inventory. $......................................$

$87,400$

What will be the debit if April's wages for hourly employees in the factory totaled $$530,000,$ of which $$436,000$ was for direct labor?

Select one:

a$.$ Salary and Wages Payable $530,000$

b$.$ Applied Fixed Overhead: $94,000$

c$.$ Cash: $530,000$

d$.$ WIP: $94,000$

e$.$ Variable Overhead Control: $94,000$