During the Period, Labor Costs Incurred on Account Amounted to $175,000

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. In addition, factory overhead charged to production was $32,000. The entry to record the direct labor costs is

A) Work in Process Wages Payable
150,000
150,000
B) Work in Process Wages Payable
175,000
175,000
C) Wages Payable Work in Process
175,000
175,000
D) Wages Payable Work in Process
150,000
150,000