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Rex Manufacturing had the following data for the period just ended: Work in process, Jan. 1 $20 Work in process, Dec. 31 $35 Finished goods. Jan.1 $70 Finished goods, Dec. 31 565 Direct materials used $110 Direct Labor (at $30 per hour) 5270 Factory Depreciation $65 Sales $1,000 Advertising Expense $50 Factory utilities $15 Indirect materials $30 Indirect Labor $30 Record the journal entry for the following transactions (see information above for the costs involved). The direct factory payroll was accrued. Debit FOH 310 Credit Wages Payable 5310 Debit WIP 300 Credit Wages Payable 300 Debit WIP 270: Credit Wages Payable 5270 Debit WIP 270, Debit FOH 30: Credit Wages Payable 300