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. Factory overhead applied to production was $32,000. The entry to record the actual factory overhead costs incurred is

A) Accounts Payable Factory Overhead 25,000
25,000
B) Factory Overhead Accounts Payable 32,000
32,000
C) Work in Process Wages Payable 25,000
25,000
D) Factory Overhead Wages Payable 25,000
25,000