nstrel Manufocturing uses a job order costing system. During one month Minstrel purchased $198,000 of raw materiats on credit, issued materials to duction of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was inclirect labor. Minstrel s a predetermined overhead roto of 150% of direct labor cost. The journal entry to record the application of factory overtiead to production is: Murtiple choice Debit Work in Process inventory \$225,000; credit Factary Overhead $225,000 Dobit Work in Process inventory \$165,000; credit Factory Overhead $165,000. Debit Factory Payroll $150,000; credit Work in Process Inventory $150,000. Debit Factory Overhead \$165,000: credit Work in Process Inventory \$165,000. Debit Work in Process Inventory $165,000; credit Factory Payroll $165,000