Alexandra's Designs, a Fashion Boutique, Incurred the Following in the Month

Alexandra's Designs, a fashion boutique, incurred the following in the month of September: $$\begin{array} { | l | r | } \hline \text { Salaries paid to designers } & \$ 140,000 \\\hline \text { Wages paid to tailors } & 30,000 \\\hline \text { Indirect wages } & 10,000 \\\hline\end{array}$$ What is the journal entry to record the total labor charges incurred during September?

A) $\begin{array}{|l|r|l|}\hline \text { Work-in-Process Inventory (direct labor) } & 170,000 \\\hline \text { Manufacturing Overhead (indirect labor) } & 10,000 \\\hline \text { Wages payable } &&180,000\\\hline\end{array}$
B) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory (direct labor) } & 180,000 & \\\hline \text { Wages Payable } & & 180,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Wages Payable } & 180,000 & \\\hline \text { Finished Goods Inventory } & & 150,000 \\\hline \text { Work-in-Process Inventory (direct labor) } & & 30,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Manufacturing Overhead (indirect labor) } & 180,000 & \\\hline \text { Wages Payable } & & 180,000 \\\hline\end{array}$$