Specialty Wood Products Company Had the Following Manufacturing Labor Related

Specialty Wood Products company had the following manufacturing labor related transactions last month:
$$\begin{array} { | l | r | } \hline \text { Woodworkers' wages } & \$ 100,000 \\\hline \text { Indirect laborers' wages } & \$ 20,000 \\\hline \text { Maintenance personnel wages } & \$ 10,000 \\\hline\end{array}$$ What is the journal entry to record the incurrence of these wages?

A)
$$\begin{array} { | l | l | l | l | } \hline \text { Work in process inventory } & & 130,000 & \\\hline & \text { Wages payable (cash) } & & 130,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \text { Work in process inventory } & & 130,000 & \\\hline & \text { Manufacturing wages } & & 130,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \text { Manufacturing wages } & & 130,000 & \\\hline & \text { Wages payable (cash) } & & 130,000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \text { Wages expense } & & 130,000 & \\\hline & \text { Wages payable (cash) } & & 130,000 \\\hline\end{array}$$