February 28 March 31 Activities and information for March Factory payroll (paid in cash) 367,000 Factory overhead Indirect materials 37,000 102,000 Indirect labor Other overhead costs (paid in cash) 142,000 Predetermined overhead rate based on direct labor costs 80% What is the entry to apply factory overhead to Work in Process for March? Dr WIP 293,600, Cr FOH 293,600 Dr WIP 212,000, Cr FOH 212,000 Dr WIP 281,000, Cr FOH 281,000 Dr FOH 281,000, Cr WIP 281,000 Dr FOH 212,000, Cr WIP 212,000