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 .

The journal entry which is to be recorded for the factory overhead applied to production is shown below:

Explanation:

Factory overhead applied is the amount of the overhead expense which has been applied to the cost object.

The journal entry which is to be recorded for the factory overhead applied to production is as:

Work in Progress A/cDr  $23,000

      Factory overhead A/cCr  $23,000

Being the factory overhead applied to the production is reported

As the factory overhead applied, then the work in progress account is debited against the factory overhead account is credited.

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