Answer :
Answer:
debit Manufacturing Overhead, $4,000; credit Wages Payable
Explanation:
Remember that indirect labor expenses are added to the Factory Overhead account, therefore Martinez Manufacturing journal entry to record is to debit Manufacturing Overhead $4,000 and then credit Wages Payable since the expenses was not paid.
It is important to note that in any case a manufacturing company is to list the direct labor expense separately from its indirect labor and wages paid to other employees.