The Journal Entry to Record $1600 of Direct Labor and $350

The journal entry to record $1600 of direct labor and $350 of indirect labor incurred will include debit(s) to the ________.

A) Manufacturing Overhead account for $1950
B) Work-in-Process Inventory account for $1600 and Finished Goods Inventory account for $350
C) Finished Goods Inventory account for $1950
D) Work-in-Process Inventory account for $1600 and Manufacturing Overhead account for $350