Which of the Following Entries Would Be Made to Assign

Which of the following entries would be made to assign $10,000 of manufacturing labor to jobs, 70% of which was direct labor and 30% of which was indirect labor?

A)
$$\begin{array} { | l | l | l | l | } \hline \text { Manufacturing overhead } & & 10,000 & \\\hline & \text { Manufacturing wages } & & 10,000 \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | } \hline \text { Work in process inventory } & & 7,000 & \\\hline \text { Manufacturing overhead } & & 3,000 & \\\hline & \text { Manufacturing wages } & & 10,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | } \hline \text { Manufacturing wages } & & 10,000 & \\\hline & \text { Work in process inventory } & & 7,000 \\\hline & \text { Manufacturing overhead } & & 3,000 \\\hline\end{array}$$
D)
$$\begin{array} { | l | l | l | l | } \hline \text { Work in process inventory } & & 10,000 & \\\hline & \text { Manufacturing wages } & & 10,000 \\\hline\end{array}$$