During the period, labor costs incurred amounted to $175,000, including $150,000 for production orders and $25,000 for general factory use. Factory overhead applied to production was $23,000. The journal entry for the factory overhead applied to production is O a. Factory Overhead Work in Process 23,000 23,000 O b. Work in Process 25,000 Factory Overhead 25,000 c. Factory Overhead 25,000 25,000 Accounts Payable O d. Work in Process 23,000 Factory Overhead 23,000