XYZ company incurred $285,000 of labor costs for construction jobs completed during the month of August, of which $212,000 was direct and $73,000 was indirect supervisory costs. The correct journal entry to record the direct labor for the month is: Select one: a Debit Factory Overhead; credit Factory Wages Payable. b. Debit Factory Wages Payable; credit Factory Overhead. c Debit Factory Wage Expense; credit Cash. d. Debit Supervisor Wage Expense; credit Factory Overhead. e. Debit Work in Process; credit Factory Wages Payable.