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 $23,000. The entry to record the factory overhead applied to production is a. Factory Overhead23,000 Work in Process23,000 b. Factory Overhead25,000 Accounts Payable25,000 c. Work in Process23,000 Factory Overhead23,000 d. Work in Process25,000 Factory Overhead25,000