Annual Factory Overhead is estimated at $5,000,000. The factory manager expects to use 1,000,000 Direct Labor Hours to produce 20,000,000 widgets. A production run just finished - in which 800 direct labor hours produced 10,000 widgets. If factory overhead is applied based on Direct Labor hours, what is the Journal Entry to book this expense? Select one: a. None of these Journal Entries are correct. b. Dr. Factory Overhead $4,000 Cr. Work in Process $4,000 c. Dr. Factory Overhead $2,500 Cr. Work in Process $2,500 d. Dr. Work in Process $4,000 Cr. Factory Overhead $4,000 e. Dr. Work in Process $2,500 Cr. Factory Overhead $2,500 10 The Journal Entry to recognize wages for salesmen and wages for office personnel is.... Select one: a. Dr. Sales Salaries Expense Dr. Factory Overhead Cr. Salaries Payable b. Dr. Factory Overhead Cr. Salaries Payable C. Dr. Sales Salaries Expense Dr. Office Salaries Expense Cr. Salaries Payable d. Dr. Factory Overhead Dr. Office Salaries Expense Cr. Salaries Payable The Journal Entry to recognize Direct Labor costs is.... Select one: a. Dr. Work in Process Cr. Wages Payable b. Dr. Wages Payable Cr. Work in Process c. Dr. Factory Overhead Cr. Wages Payable d. Dr. Wages Payable Cr. Factory Overhead The Journal Entry to recognize the factory's utility bill is...... Select one: a. Dr. Factory Overhead Cr. Utilities Payable b. Dr. Utilities Payable Cr. Factory Overhead c. Dr. Work in Process Cr. Utilities Payable d. Dr. Utilities Payable Cr. Work in Process