101 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 the transferred to finishing department, which designs as per the requirement of the customers. During the month of July, molding department purchased 500 ks of tungsten carbide at $60 per kg. It started manufacture of 4000 vases and completed and transferred 3900 ases during the month. It has 100 vases in the process at the end of the month it incurred direct labor charges of $1400 and other manufacturing costs of 600, which included electricity costs of $500. 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 complete in respect of conversion costs Which of the following journal entries would be correct to record direct labor forju Al Work in Process-Molding 330.000 Accounts Payable Control $30,000 on Work in Process-Molding 51400 Overhead Control $1400 Work in Process-Molding 51400 Wages Payable Control 51400 Ot o Work in Process-Molding 51400 Work in Process-Finishing $1400 OD