During the period, salaries and wages payable amounted to $175,000, which included $150,000 for factory Assembly line workers building the products and $25,000 for factory janitorial staff. Manufacturing overhead applied to production was $32,000. The entry to record the actual factory overhead costs incurred (based on the information given above) is:

Multiple Choice

• Dr. Manufacturing Overhead 25,000

  Cr. Wages and Salaries Payable 25,000

• Dr. Work in Process 25,000

  Cr. Wages and Salaries Payable 25,000

• Dr. Manufacturing Overhead 32,000

  Cr. Accounts Payable 32,000

• Dr. Accounts Payable 25,000

  Cr. Manufacturing Overhead 25,000