points) Mint Martotumes a job order costing system During one month Minstrel purchased $198,000 of raw materials on credited materials to production of S485.000 of which $30.000 were indirect Ministre cutted a factory payroll of $150,000 of which $40 000 was indirect labor. Minstrelse opredetermined overhead rate of 10 of director cost. The ouma entry to record the app cation of factory overhead to productions Debit Work in Process Inventory $225,000; credit Factory Overhead $225,000. O Debit Work In Process Inventory $165,000; credit Factory Overhead $165,000. O Debit Factory Payroll $150,000; credit Work in Process Inventory $150,000, O Debit Factory Overhead $165,000; credit Work in Process Inventory $165,000. Debit Work in Process Inventory $165,000: credit Factory Payroll $165,000