During the period, tabor costs incurred on account amounted to $175,000, including $150,000 for production orders and $25,000 for general factory use. Factory overhead applied to production was $32,000. The journal entry to record the actual factory overhead costs incurred is Da Accounts Payable Factory Overhead 25,000 25.000 6. Work in Process 25,000 Wages Payable 25,000 Factory Overhead 25,000 Wages Payable 25,000 Od Factory Overhead Accounts Payable 32,000 32,000