During the period, labor costs incurred on account amounted to $250,000 including $200,000 for production orders and $50,000 for general factory use. In addition factory overhead applied to production was $23,000. From the followin, select the entry to record the actual factory overhead costs incurred. a) Accts Payable.....$50,000 FActory Overhead......$50,000 b) Factory Overhead.....23,000 Accts Payable..............23,000 c) Work in Process.....$50,000 Wages Payable..........$50,000 d) Factory Overhead.....$50,000 Wages Payable............$50,000