Diagram, Ltd. is a manufacturer that uses job order costing. During March, the firm incurred $376,125 of labor costs for jobs completed during the month of April, of which $309,595 were direct labor costs and $66,530 were indirect labor costs. Assume Diagram, Ltd. uses a predetermined factory overhead rate of 80% of direct labor costs. What journal entry should the firm record for the amount of direct labor used during the month?

	a.	Debit Work in Process Inventory $309,595; credit Factory Wages Payable $309,595.
	b.	Debit Work in Process Inventory $247,676; credit Factory Overhead $247,676.
	c.	Debit Payroll Expense $309,595; credit Factory Wages Payable $309,595.
	d.	Debit Work in Process Inventory $376,125; credit Factory Wages Payable $376,125.
	e.	Debit Factory Overhead $309,595; credit Work in Process Inventory $309,595.