Which of the following pair of journal entries correctly records the current month's activity where the company had $21,030 in total factory labor costs that were paid in cash with $16,200 of this total for direct labor? a. factory payroll 21,030 cash 21,030wage expense 16,200 factory overhead 4,830 factory payroll 21,030b. factory payroll 21,030 cash 21,030goods in process inventory 16,200 wage expense 4,830 factory payroll 21,030c. cash 21,030 factory payroll 21,030goods in process inventory 16,200 factory overhead 4,830 factory payroll 21,030d. factory payroll 21,030 cash 21,030goods in process inventory 16,200 factory overhead 4,830 factory payroll 21,030e. cash 21,030 factory payroll 21,030factory payroll 21,030 goods in process inventory 21,030