Oxford Company uses a job order costing system. This month, the system accumulated labor time tickets totaling $24,600 for direct labor and $4,300 for indirect labor, The journal entry to record direct labor consists of a: Mutipie Cholce Debit Payroe Expense 524,600 , credit Cash $24,600 Debi Payroll Expense \$24.600; credit Factocy Wages Payabie 524.600. Debit Wark in Process inventory \$2,4,600, credt Factory Wages Payable $24,600. Debit Work in Process inventory $28,900, credt Foctory Wages Payable $28,900 Debit Work in Process lnventory $4,300; credit Factory Wages Payable $4,300