Mine Manufactanguses a border costre system. During one month Ministre purchased $198.000 of tw materials on credt ud materials to production of $195.000 of which $30,000 wore indirect Mastercurred a factory payrolt of 150.000 perd en cash, of which $40.000 was indeed lobo Mestresos a predetermined overhead rate of 10% of direct labor cost The Journal entry to record the application of factory overhead to productions O Debt Work in Process inventory 5165.000 credit Factory Payroll $165.000 O Debt Factory Overhead 865.000 credit Work in Processory 565.000 Debt Work in proces vertory S65.000 credit Factory Owad 5165.000 O Debit Work in Process inventory S225.000,cret Factory Overhead $225.000 O Debit Factory Payroll $950,000 credit Work in Process Inventory 5152000