Which of the Following Pair of Journal Entries Correctly Records

Which of the following pair of journal entries correctly records the current month's activity where the company had $42,060 in total factory labor costs that were paid in cash with $32,400 of this total for direct labor?

A) $\begin{array}{llr} \text { Factory Payroll } &42,060\\ \text { Cash } &&42,060\\\\ \text { Wage Expense } &32,400\\ \text { Factory Overhead } &9,660\\ \text {Factory Payroll } &&42,060\\\end{array}$

B) $\begin{array}{llr} \text { Factory Payroll } &42,060\\ \text { Cash } &&42,060\\\\ \text { Wage Expense } &32,400\\ \text { Factory Overhead } &9,660\\ \text {Factory Payroll } &&42,060\\\end{array}$ .


C) $\begin{array}{llr} \text {Cash } &42,060\\ \text { Factory Payroll } &&42,060\\\\ \text { Goods in Process Inventory } &32,400\\ \text { Factory Overhead } &9,660\\ \text {Factory Payroll } &&42,060\\\end{array}$


D) $\begin{array}{llr} \text {Factory Payroll } &42,060\\ \text { Cash } &&42,060\\\\ \text { Goods in Process Inventory } &32,400\\ \text { Factory Overhead } &9,660\\ \text {Factory Payroll } &&42,060\\\end{array}$


E) $\begin{array}{llr} \text { Cash} &42,060\\ \text {Factory Payroll } &&42,060\\\\ \text { Factory Payroll } &42,060\\ \text {Goods in Process Inventory } &&42,060\\\end{array}$