The General Journal for factory overhead applied to production at a rate of 100% of direct labour cost (direct labour cost $25,000) is: Select one: a. DR Factory O/H Applied 25,000 CR Work in Progress 25,000 b. DR Work in Progress 25,000 CR Factory O/H Applied 25,000 c. DR Factory O/H Control 25,000 CR Factory O/H Applied 25,000 d. DR Factory O/H Applied 25,000 CR Factory O/H Control 25,000