To Recognize Indirect and Direct Factory Labor Cost for the Month

To recognize indirect and direct factory labor cost for the month, an entry is made

A) debiting Payroll Expense, debiting Work in Process, and crediting Factory Overhead.
B) debiting Work in Process, debiting Factory Overhead, and crediting Payroll Expense.
C) debiting Work in Process, debiting Factory Overhead, and crediting Wages Payable.
D) debiting Factory Overhead, debiting Payroll Expense, and crediting Accounts Payable.