direct labor cost. The entry to apply overhead to these production departments is: Multiple Choice Debit Factory Wages Payable $144,000; credit Cash $144,000. Debit Work In Process Inventory-Assembly $112,500; deblt Work in Process Inventory-Finishing $31,500; credit Factory Overhead $144,000. Debit Factory Overhead-Assembly $112,500; debit Factory OverheadFinishing $31,500; credit Work in Process Inventory $144,000. Debit Factory Overhead $144,000; credit Factory Wages Payable $144,000. Debit Factory Overhead $144,000; credit Work in Process Inventory-Assembly $112,500; credit Work in Process-Finishing $31,500