Altec Designs Makes Fashion Clothing and Reports the Following Data

Altec Designs makes fashion clothing and reports the following data for the month of September: $\begin{array} { | l | r | } \hline \text { Salaries paid to seamstresses } & \$ 140,000 \\\hline \text { Wages paid to fabric cutters } & 20,000 \\\hline \text { Indirect wages } & 5000 \\\hline\end{array}$ What is the journal entry to record the total labor charges incurred during September,which will be paid at a later date?

A) $\begin{array} { | l | r | r | } \hline \text { Work-in-Process Inventory } & 160,000 & \\\hline \text { Manufacturing Overhead } & 5000 & \\\hline \text { Wages Payable } & & 165,000 \\\hline\end{array}$
B) $\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 165,000 & \\\hline \text { Wages Payable } & & 165,000 \\\hline\end{array}$
C) $\begin{array} { | l | r | r | } \hline \text { Wages Payable } & 165,000 & \\\hline \text { Finished Goods Inventory } & & 145,000 \\\hline \text { Work-in-Process Inventory } & & 20,000 \\\hline\end{array}$
D) $\begin{array} { | c | r | r | } \hline \text { Manufacturing Overhead } & 165,000 & \\\hline \text { Wages Payable } & & 165,000 \\\hline\end{array}$