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 a. Work in Process 175,000 Wages Payable 175,000 b. Wages Payable 175,000 Work in Process 175,000 c. Wages Payable 150,000 Work in Process 150,000 d. Work in Process 150,000 Wages Payable 150,000