Marion Manufacturing Has the Following Labour Costs How Much Should Marion Debit to Factory Labour to Record

Marion Manufacturing has the following labour costs: $\begin{array}{cc} \text {Factory-Gross wages } &\$282,000\\ \text { Factory - Net wages} &236,000\\ \text { Emplover Pavroll Taxes Pavable} &46,000\\\end{array}$
How much should Marion debit to Factory Labour to record these amounts?

A) $518,000
B) $328,000
C) $282,000
D) $564,000