Oxford Company uses a job order costing system. In the last month, the system accumulated labor time tickets totaling $25,800 for direct labor and $5,500 for indirect labor. The journal entry to record indirect labor consists of a:

Multiple Choice

• Debit Factory Overhead $5,500; credit Work in Process Inventory $5,500.

• Debit Factory Wages Payable $5,500; credit Cash $5,500.

• Debit Factory Overhead $5,500; credit Factory Wages Payable $5,500.

• Debit Work in Process Inventory $25,800; credit Factory Wages Payable $25,800.

• Debit Work in Process Inventory $5,500; credit Factory Wages Payable $5,500.