Kline Manufacturing has the following labor costs: Factory--Gross wages $120,000 Factory--Net wages 90,000 Employer Payroll Taxes Payable 18,000 The entry to record the cost of factory labor and the associated payroll tax expense will include a debit to Factory Labor for:
A) $102,000.
B) $228,000.
C) $138,000.
D) $108,000.