Oxford Company Uses a Job Order Costing System

Oxford Company uses a job order costing system.In the last month,the system accumulated labor time tickets total $24,600 for direct labor and $4,300 for indirect labor.These costs were accumulated in Factory Payroll as they were paid.Which entry should Oxford make to assign the Factory Payroll?

A) Debit Payroll Expense $28,900;credit Cash $28,900.
B) Debit Payroll Expense $24,600;debit Factory Overhead $4,300;credit Factory Payroll $28,900.
C) Debit Work in Process Inventory $24,600;debit Factory Overhead $4,300;credit Factory Payroll $28,900.
D) Debit Work in Process Inventory $24,600;debit Factory Overhead $4,300;credit Wages Payable $28,900.
E) Debit Work in Process Inventory $28,900;credit Factory Payroll $28,900.