Altec Designs Makes Fashion Clothing and Reports the Following Data

Altec Designs makes fashion clothing and reports the following data for the month of September: $$\begin{array} { | l | r | } \hline \text { Salaries paid to seamstresses } & \$ 130,000 \\\hline \text { Wages paid to fabric cutters } & 30,000 \\\hline \text { Indirect wages } & 7,000 \\\hline\end{array}$$ What is the journal entry to record the total labor charges incurred during September?

A) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 160,000 & \\\hline \text { Manufacturing Overhead } & 7,000 & \\\hline \text { Wages Payable } & & 167,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 167,000 & \\\hline \text { Wages Payable } & & 167,000 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Wages Payable } & 167,000 & \\\hline \text { Finished Goods Inventory } & & 137,000 \\\hline \text { Work-in-Process Inventory } & & 30,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Manufacturing Overhead } & 167,000 & \\\hline \text { Wages Payable } & & 167,000 \\\hline\end{array}$$