When Factory Payroll Costs for Labor Are Allocated in a Job

Multiple Choice

When factory payroll costs for labor are allocated in a job cost accounting system:

A) Factory Payroll is debited and Work in Process Inventory is credited.
B) Work in Process Inventory and Factory Overhead are debited and Factory Payroll is credited.
C) Cost of Goods Manufactured is debited and Direct Labor is credited.
D) Direct Labor and Indirect Labor are debited and Factory Payroll is credited.
E) Work in Process Inventory is debited and Factory Payroll is credited.