Bard manufacturing uses a job order cost accounting system. During one month Bard purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Bard incurred a factory payroll $150,000, paid in cash, of which $40,000 is classified as indirect labor. Bard uses a predetermined overhead application rate of 150% of direct labor cost. The journal entry to record payment of the factory payroll is:

A. Debit Goods in process inventory $150,000; Credit Factory payroll $150,000

B.Debit goes in process inventory $150,000; credit cash $150,000

C.Debit Factory payroll $150,000; credit cash $150,000

D. Debit Goods in process inventory $110,000; debit factory overhead $40,000; credit Factory payroll $150,000

E. Debit goods in process inventory $110,000; debit factory overhead $40,000; credit cash $150,000