Agostino,Inc B) $$\begin{array} { | c | r | r | } \hline \text { Conversion Costs } & 309,000 & \\\hline \text { Wages Payable } & & 309,000 \\\hline\end{array}$$

Agostino,Inc.uses a just-in-time costing system.During the month,Agostino incurred $300,000 as direct labor and $9,000 as overhead.Which of the following is the correct journal entry to record the conversion costs?

A) $$\begin{array} { | c | r | r | } \hline \text { Conversion Costs } & 309,000 & \\\hline \text { Wages Payable, Accumulated Depreciation, etc. } & & 309,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Conversion Costs } & 309,000 & \\\hline \text { Wages Payable } & & 309,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Manufacturing Overhead } & 309,000 & \\\hline \text { Conversion Costs } & & 309,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Conversion Costs } & 309,000 & \\\hline \text { Accounts Payable } & & 309,000 \\\hline\end{array}$$