During the period, labor costs incurred on account amounted to $175,000, including $150,000 for production orders and $25,000 for general factory use. In addition, factory overhead charged to production was $32,000. The entry to record the direct labor costs is Oa. Wages Payable 175,000 Work in Process 175,000 Ob. Work in Process Oc. Work in Process Od. Wages Payable 175,000 Wages Payable 175,000 150,000 Wages Payable 150,000 150,000 Work in Process 150,000