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 following, select the entry to record the factory overhead applied to production. a. Work in Process 50,000 Factory Overhead 50,000 b. Work in Process 23,000 Factory Overhead 23,000 c. Factory Overhead 50,000 Accounts Payable 50,000 d. Factory Overhead 23,000 Work in Process 23,000