The Journal Entry to Assign $2500 of Direct Labor and $310

The journal entry to assign $2500 of direct labor and $310 of indirect labor involves a debit to

A) the Manufacturing Overhead account for $2810.
B) the Work-in-Process Inventory account for $2810.
C) the Work-in-Process Inventory account for $2500 and a credit to Manufacturing Overhead account for $310.
D) the Work-in-Process Inventory account for $2500 and a debit to the Manufacturing Overhead account for $310; and a credit to the Wages Payable account for $2810.