Bergamo Bay's computer system generated the following trial balance on December 31, 2015. The company's manager knows something is wrong with the trial balance because it does not show any balance for Work In Process Inventory but does show a balance for the Factory Overhead account. In addition, the accrued factory payroll (Factory Payroll Payable) has not been recorded. Debit Credit Cash Accounts recelvable Raw materials Inventory Work In process Inventory Finished goods Inventory Prepald rent Accounts payable Notes payable Common stock Retalned earnings Sales Cost of goods sold Factory overhead Operating expenses $ 170,000 75,000 80,000 15,000 3,000 S 17,000 25,000 50,000 271,000 373,000 218,000 115,000 60,000 Totals $736,000 $736,000 After examining various files, the manager identifies the following slix source documents that need to be processed to bring the accounting records up to date Materials requisition 21-3010: 10,200 direct materials to Job 402 Materials requisition 21-3011: 18,600 direct materials to Job 404 Materials requisition 21-3012: $5.600 Indirect materials Labor time ticket 6052 Labor time ticket 6053 Labor time ticket 6054 $36,000 direct labor to Job 402 $23.800 direct labor to Job 404 $8,200 Indirect labor Jobs 402 and 404 are the only units in process at year-end. The predetermined overhead rate is 200% of direct labor cost a. Direct materials costs to Work in Process Inventory b. Direct labor costs to Work in Process Inventory c. Overhead costs to Work in Process Inventory d. Indirect materials costs to the Factory Overhead account e. Indirect labor costs to the Factory Overhead account