During the Month,Diamond Manufacturing Incurred $47,000 in Direct Labor Costs

During the month,Diamond Manufacturing incurred $47,000 in direct labor costs in Department 1,$23,000 direct labor costs in Department 2,and $3,500 of indirect labor costs.Which of the following is not part of the summary journal entry to record these transactions?

A) debit to Manufacturing Overhead for $3,500
B) debit to Work-in-Process Inventory for $73,500
C) credit to Wages Payable for $73,500
D) debit to Work-in-Process Inventory-Department 1 for $47,000