Juarez Builders incurred $285,000 of labor costs for construction jobs completed during the month of August, of which $212,000 was direct and $73,000 was indirect supervisory costs. The correct journal entry to record the direct labor for the month is: Using the following accounts and an overhead rate of 90% of direct labor cost, determine the amount of app Work in Process Inventory Finished Goods Inventory DR CR DR CR Beg. Bal.17,600 Beg. Bal.5,200 D. M D. L O. H 52,800 201,520 End. Ba. 36,080 O $88.000 O $79,200. O $167.200 O $35,376 O $34.320 esc F& 2 4