Which of the Following Entries Correctly Reflects the Entry for Recording

Which of the following entries correctly reflects the entry for recording the wages of all factory workers?

A) Wage Expense
$\quad$ $\quad$ $\quad$ $\quad$ Work in Process Inventory
B) Work in Process Inventory
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Wages Expense
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Cash
C) Work in Process Inventory
Manufacturing Overhead
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Wages Payable
D) Direct Labor Expense
Indirect Labor Expense
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Wages Payable