The Journal Entry to Record $1600 of Direct Labor and $200

The journal entry to record $1600 of direct labor and $200 of indirect labor incurred will include debit(s) to the ________.

A) Manufacturing Overhead account for $1800
B) Work-in-Process Inventory account for $1600 and Finished Goods Inventory account for $200
C) Finished Goods Inventory account for $1800
D) Work-in-Process Inventory account for $1600 and Manufacturing Overhead account for $200