Farrel Corporation Is a Manufacturer That Uses Job-Order Costing What Is the Journal Entry to Record the Direct and Has

Farrel Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year:
$\begin{array}{lr}\text {Direct labor cost. }&\$574,000\\\text {Manufacturing overhead: }\\\text {Indirect labor cost }&\$163,000\\\text {Other manufacturing overhead costs incurred }&\$584,000\\\end{array}$
What is the journal entry to record the direct and indirect labor costs incurred during the year?

A) $\begin{array}{lr}\text {Wages Payable }&737,000\\\text {Direct Labor. }&&574,000\\\text {Manufacturing Overhead }&&163,000\\\end{array}$

B) $\begin{array}{lr}\text {Work in Process }&574,000\\\text {Manufacturing Overhead. }&163,000\\\text {Wages Payable }&&737,000\\\end{array}$

C)
D)