During the period, labor costs incurred on account amounted to $275,000 including $200,000 for production orders and $75,000 for general factory use. In addition, factory overhead applied to production was $32,000. From the following, select the entry to record the actual factory overhead costs incurred.

		Accounts Payable 75,000 Factory Overhead 75,000
		Factory Overhead 32,000 Accounts Payable 32,000
		Work in Process 75,000 Wages Payable 75,000
		Factory Overhead 75,000 Wages Payable 75,000