When direct labor costs are recorded in a job costing: Select one: O a. Direct Labor and Indirect Labor are debited and Factory Wages Payable is credited. on O b. Cost of Goods Manufactured is debited and Direct Labor is credited. C. Work in Process Inventory is debited and Factory Overhead is credited. O d. Factory Wages Payable is debited and Work in Process Inventory is credited. e. Work in Process Inventory is debited and Factory Wages Payable is credited