Refer to the T-account below: Manufacturing Overhead Debit Credit (2) 4,000 (9) 150,000 (3) 15,000 (4) 80,000 (5) 30,000 (6) 25,000 154,000 150,000 Balance 4,000 entry 4 could represent which of the following except 1 overhead cost applied to work in process 2 factory insurance cost 3 indirect labor cost incurred 4 depreciation on factory equipment