Minstrel 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 indirect. Minstrel incurred a factory payroll of $150,000, paid in cash, 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 indirect labor used is: Debit Work in Process Inventory $150,000; credit Factory wages Payable $150,000. Debit Factory wages Payable $150, 0oo; credit Cash $150,000. Debit Factory Overhead $40.000; credit Factory Wages Payable $150,000. Debit Work in Process Inventory $150,000; credit Cash $150,000. Debit Work in Process Inventory $110,000; credit Cash $150,000