The Journal Entry to Record the Incurrence of $1 500

The journal entry to record the incurrence of $1 500 of direct labour and $200 of indirect labour includes which of the following?

A) Debit to Work in process inventory for $1 700
B) Debit to Work in process inventory for $1 500 and debit to Finished goods for $200
C) Debit to Work in process for $1 500, debit to Manufacturing overhead for $200
D) Debit to Manufacturing overhead for $1 700