uiz Saved Help Save& Exit Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead ate of 150% of direct labor cost. The journal entry to record the application of factory overhead to production is: Multiple Choice Debit Work in Process Inventory $225,000; credit Factory Overhead $225,000 Debit Work in Process Inventory $165,000; credit Factory Overhead $165,000 Debit Factory Payroll $150,000; credit Work in Process inventory $150,oo0