During the period, labor costs incurred on account amounted to $$175,000,$ including $$150,000$ for production orders and $$25,000$ for general factory use $($indirect labor$).$ In addition, factory overhead charged to production was $$32,000.$ The journal entry for the direct labor costs is

a$.$

Account Debit Credit

Work in Process $150,000$

Wages Payable $150,000$

b$.$

Account Debit Credit

Wages Payable $150,000$

Work in Process $150,000$

c$.$

Account Debit Credit

Work in Process $175,000$

Wages Payable $175,000$

d$.$

Account Debit Credit

Wages Payable $175,000$

Work in Process $175,000$