When Factory Wages Payable Costs for Labor Are Allocated in a Job

Multiple Choice

When Factory Wages Payable costs for labor are allocated in a job cost accounting system:

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