The Following Events Took Place at a Manufacturing Company for the Current

The following events took place at a manufacturing company for the current year:
(1) Purchased $95,000 in direct materials.
(2) Incurred labor costs as follows: (a) direct, $56,000 and (b) indirect, $13,600.
(3) Other manufacturing overhead was $107,000, excluding indirect labor.
(4) Transferred 80% of the materials to the manufacturing assembly line.
(5) Completed 65% of the Work-in-Process during the year.
(6) Sold 85% of the completed goods.
(7) There were no beginning inventories.
What is the journal entry to record the direct labor costs for the period?
$$\begin{array} { | l | l | c | c | } \hline \text { A } & \text { Labor Irventory } & \mathrm { XXX } & \\\hline & \text { Wages Payable } & & \mathrm { XXX } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { B. } & \text { Work-In-Process Irventory } & \mathrm { XXX } & \\\hline & \text { Wages Payable } & & \mathrm { XXX } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { C. } & \text { Marnufacturing Overhead Control } & \mathrm { XXX } & \\\hline & \text { Wages Payable } & & \mathrm { XXX } \\\hline\end{array}$$
$$\begin{array} { | l | l | c | c | } \hline \text { D. } & \text { Wages Expense } & \mathrm { XXX } & \\\hline & \text { Cash } & & \mathrm { XXX } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D