Specialty Wood Products Company Had the Following Manufacturing Labor Costs

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

A) $$\begin{array} { | l | r | r | } \hline \text { Work in process inventory } & 100,000 & \\\hline \text { Manufacturing overhead } & 30,000 & \\\hline \text { Wages payable } & & 130,000 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Work in process inventory } & 130,000 & \\\hline \text { Wages payable } & & 130,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Wages payable } & 130,000 & \\\hline \text { Finished goods inventory } & & 100,000 \\\hline \text { Work in process inventory } & & 30,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Manufactuning overhead } & 130,000 & \\\hline \text { Wages payable } & & 130,000 \\\hline\end{array}$$