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. Work in Process Cr. Wages and Salaries Payable 25,000 25,000 Dr. Manufacturing Overhead Cr. Wages and Salaries Payable 25,000 25,000 Dr. Accounts Payable Cr. Manufacturing Overhead 25,000 25,000 Dr. Manufacturing Overhead Cr. Accounts Payable 32,000 32,000