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:

Multiple Choice

• Debit Work in Process Inventory $24,600; credit Factory Wages Payable $24,600.

• Debit Payroll Expense $24,600; credit Cash $24,600.

• Debit Payroll Expense $24,600; credit Factory Wages Payable $24,600.

• Debit Work in Process Inventory $4,300; credit Factory Wages Payable $4,300.

• Debit Work in Process Inventory $28,900; credit Factory Wages Payable $28,900.