To recognize indirect and direct factory labor cost for the month, an entry is made

a$.$ debiting Payroll Expense, debiting Work in Process, and crediting Factory Overhead.

b$.$ debiting Work in Process, debiting Factory Overhead, and crediting Payroll Expense.

c$.$ debiting Work in Process, debiting Factory Overhead, and crediting Wages Payable.

d$.$ debiting Factory Overhead, debiting Payroll Expense, and crediting Accounts Payable.

$($I got D$.$ wrong$)$