10. Farrel Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: $ 574,000 Direct labor cost Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred What is the journal entry to record the direct and indirect labor costs incurred during the year? $ 163,000 $ 584,000 A) 737,000 Wages Payable Direct Labor Manufacturing Overhead B) 574,000 163,000 574,000 163,000 Work in Process Manufacturing Overhead Wages Payable C) 737,000 737,000 Wages Payable Work in Process Manufacturing Overhead D) 574,000 163,000 574,000 163,000 Direct Labor Manufacturing Overhead Wages Payable 737,000