The Journal Entry to Record $1,500 of Direct Labor and $200

The journal entry to record $1,500 of direct labor and $200 of indirect labor incurred will include debit(s) to the:

A) Manufacturing Overhead account for $1,700.
B) Work-in-Process Inventory account for $1,500 and Finished Goods Inventory account for $200.
C) Finished Goods Inventory account for $1,700.
D) Work-in-Process Inventory account for $1,500 and Manufacturing Overhead account for $200.