The Journal Entry to Assign $1,700 of Direct Labor and $300

The journal entry to assign $1,700 of direct labor and $300 of indirect labor involves a debit to

A) the Manufacturing Overhead account for $2,000.
B) the Work-in-Process Inventory account for $2,000.
C) the Work-in-Process Inventory account for $1,700 and a credit to Manufacturing Overhead account for $300.
D) the Work-in-Process Inventory account for $1,700 and a debit to the Manufacturing Overhead account for $300;and a credit to the Wages Payable account for $2,000.