mpany uses a job-order costing system and has the following data available Beginning Direct Materials Inventory $78,000 Beginning Work-In-Process Inventory 50 Beginning Finished Goods Inventory $10,000 Direct materials purchased on account $444.000 Direct materials used $270,000 Direct labor cost-incurred $390,000 Factory overhead incurred $438.000 Overhead application rate based on direct labor cost) All work-in-process inventory during this period was completed and sold 140% 36. The journal entry to record the actual factory overhead costs incurred would includes EA) Debit to Cash, Accounts Payable clc for $438.000 B Debit to Factory Department Overhead Control for $438.000 c) Credit to Factory Department Overhead Control for $546,000 Di Credit to Work In Process Inventory for $546,000