Mist Manufacturing uses a job order costing system Dung one month Ministra purchased $198.000 otraw materials on credit issued materials to production of $195.000 of which $30.000 were indirect Minstre incurred factory payroll of 5150,000, of which $10,000 was indirect labor Minstrelsesa predetermined overhead rote of 50% of direct cost the journal entry 10 record the payment of the factory payroll Muhele Choice O Debit Work in Process Inventory $150,000; credit Factory Wages Payable $150,000. Debit Work in Process Inventory $150,000, credit Cash $150,000 Debit Factory Wages Payable $150,000, credit Cash $150,000. Debit Factory Overhead $40,000; credit Factory Wages Payable $40,000 Debit Work in Process Inventory $110,000, credit Cash $150,000