Time tickets of Bellevue Company indicated that $58,100 was direct labor and $22,000 was indirect labor. Which of the following journal entries is recorded correctly? DR: Work in Process Inventory $58,100 and Manufacturing Overhead $22,000; CR: Factory Labor $80,100 DR: Work in Process Inventory $80,100; CR: Factory Labor $80,100 DR: Manufacturing Overhead $80,100; CR: Factory Labor $80,100 DR: Direct Labor $58,100 and Indirect Labor $22,000; CR: Work in Process Inventory $80,100