Alexandra's Designs,a Fashion Boutique,incurred the Following in the Month of September

Alexandra's Designs,a fashion boutique,incurred the following in the month of September:
$$\begin{array} { | l | l | } \hline \text { Salaries paid to designers } & \$ 146,000 \\\hline \text { Wages paid to tailors } & 30,000 \\\hline \text { Indirect wages } & 17,000 \\\hline\end{array}$$
What is the journal entry to record the total labour charges incurred during September?

A) $$\begin{array} { | c | l | l | } \hline \text { Work in pocess inventory (direct labour) } & 193,000 & \\\hline \text { Wages payable } & & 193,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Wages payable } & 193,000 & \\\hline \text { Finished goods inventory } & & 163,000 \\\hline \text { Work in pocess inventory (direct labour) } & & 30,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | l | } \hline \text { Manufacturing overhead (indirect labour) } & 193,000 & \\\hline \text { Wages payable } & & 193,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | l | l | } \hline \text { Work in process inventory (direct labour) } & 176,000 & \\\hline \text { Manufacturing overhead (indirect labour) } & 17,000 & \\\hline \text { Wages payable } & & 193,000 \\\hline\end{array}$$