Stefan ceramics is in the business of selling ceramic vases. it has two departments - molding and finishing. molding department purchases tungsten carbide and produces ceramic vases out of it. ceramic vases are then transferred to finishing department, which designs it as per the requirement of the customers. during the month of july, molding department purchased 500 kgs of tungsten carbide at $60 per kg. it started manufacture of 4,000 vases and completed and transferred 3, 200 vases during the month. it has 800 vases in the process at the end of the month. it incurred direct labor charges of $1,000 and other manufacturing costs of $500, which included electricity costs of $200. stefan had no inventory of tungsten carbide at the end of the month. it also had no beginning inventory of vases. the ending inventory was 50% complete in respect of conversion costs. the journal entry to record tungsten carbide purchased and used in production during july is select one work in process-molding $2, 400 accounts payable control $2, 400 work in process-molding $3,000 accounts payable control $3,000 accounts payable control $2, 400 work in process-molding $2, 400 accounts payable control $3,000 work in process-molding $3,000