[Solved] Which of the following is illegal throughout the United States? A)Pole dancing B)Publishing issues of Playboy C)Lap dancing D)Child pornography Work in Process Inventory: Goods that are partially completed in the manufacturing process but are not yet ready for sale. Factory Wages Payable: The amount owed to factory workers for labor that has not yet been paid. Direct Labor Costs: Direct labor costs involve the expenditure or expense directly linked to the remuneration of employees who are engaged in the hands-on production of goods or services. Predetermined Overhead Rate: An estimated overhead rate used to allocate manufacturing overhead costs to products or job orders based on a selected activity base, such as direct labor hours.