When direct labor costs are recorded in a job costing 12 0.50 JIS .a. Direct Labor and Indirect Labor are debited and Factory Wages Payable is credited O b. Factory Wages Payable is debited and Work in Process Inventory is credited O .c. Cost of Goods Manufactured is debited and Direct Labor is credited o .d. Work in Process Inventory is debited and Factory Overhead is credited o .e. Work in Process Inventory is debited and Factory Wages Payable is credited