Cheetah Manufacturing Company incurred $300,000 of direct labour and $10,000 of indirect labour. The proper journal entry to record these events would include a debit to Work in Process for:

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Work in Process is a control account that records the cost of direct labour, direct materials and manufacturing overhead incurred for products that are in progress but not yet completed. The direct labour cost of $300,000 is a part of the cost of goods manufactured and is debited to Work in Process. The indirect labour cost of $10,000, which is not directly identifiable with a particular product, is not included in the cost of goods manufactured but is instead debited to Manufacturing Overhead. Therefore, the proper journal entry would include a debit to Work in Process for $300,000.

Cheetah Manufacturing Company Incurred $300,000 of Direct Labour and $10,000