Kline Manufacturing has the following labor costs:
Factory-Gross wages $195,000
Factory-Net wages 160,000
Employer Payroll Taxes Payable 25,000
The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for
A) $220,000.
B) $195,000.
C) $185,000.
D) $170,000.