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

The journal entry is shown below:

Factory Overhead A/c Dr $25,000

To Wages Payable A/c $25,000

(Being actual overhead cost is recorded)

For recording this transaction, we debited the factory overhead account and credited the wages payable account so that the correct posting can be done.

All other information which is given is not relevant. Hence, ignored it