Oxford Company uses a job order costing system. In the last month, the system accumulated labor time tickets total $$24,600$ for direct labor and $$4,300$ for indirect labor. These costs were accumulated in Factory Payroll as they were paid. Which entry should Oxford make to assign the Factory Payroll?

Group of answer choices

Debit Payroll Expense $$28,900$; credit Cash $$28,900.$

Debit Payroll Expense $$24,600$; debit Factory Overhead $$4,300$; credit Factory Payroll $$28,900.$

Debit Work in Process Inventory $$24,600$; debit Factory Overhead $$4,300$; credit Factory Payroll $$28,900.$

Debit Work in Process Inventory $$24,600$; debit Factory Overhead $$4,300$; credit Wages Payable $$28,900.$

Debit Work in Process Inventory $$28,900$; credit Factory Payroll $$28,900.$