The Journal Entry to Record $1,600 of Direct Labor and $250

The journal entry to record $1,600 of direct labor and $250 of indirect labor incurred will include debit(s) to the ________.

A) Manufacturing Overhead account for $1,850
B) Work-in-Process Inventory account for $1,600 and Finished Goods Inventory account for $250
C) Finished Goods Inventory account for $1,850
D) Work-in-Process Inventory account for $1,600 and Manufacturing Overhead account for $250