Mebel Manufacturing uses a job order costing system During one month Minstrel purchased $198,000 of raw materials on credit, issued materials to production of $195,000 of which $30,000 were indrect Minist incumed a factory payroll of $150,000, of which $40.000 was indirect labor Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The journal entry to record the application of factory overhead m production is Multiple Choies Debt Work in Process inventory $225,000, crede Factory Overhead $225.000 Debt Work in Process Inventory $5.000: crest Factory Overted $5,000 Die Factory Payroll $150,000, credit Work in Process Invertory $150,000 Debt Farmory Overhed $65,000 crede Work in Process Inventory $5.000 O O O Dutt Work in Process Inventory S0.000 meds Factory Pay $5000