During the period, labor costs incurred on account amounted to $175,000, including $150,000 for production orders and $25,000 for general factory use. Factory overhead applied to production was $32,000. The entry to record the actual factory overhead costs incurred is a. Factory Overhead32,000 Accounts Payable32,000 b. Accounts Payable25,000 Factory Overhead25,000 c. Work in Process25,000 Wages Payable25,000 d. Factory Overhead25,000 Wages Payable25,000