ABC Company uses a job order cost system. For a particular job, direct labor costs incurred were $100,000 while indirect labor costs were $20,000. Assume the wages will be paid in the future. Which of the following would properly record these wages? a. Work-in-Process, debit $120,000, Wages Payable, $120,000
b. Work-in-Process Inventory, debit $100,000, Production Wages Expense, debit $20,000, Accounts Payable credit $120,000
c. Work-in-Process Inventory, debit $100,000, Manufacturing Overhead, debit $20,000, Wages Payable, credit $120,000
d. Work-in-Process Inventory, debit $100,000, Manufacturing Overhead, debit $20,000, Cash, credit $120,000 Unselected
e. None