13 Gray Industries paid $15,765 in wages for direct labor at the production facility in January. What is the journal entry used to record labor used of $15,765? O debit Work in Process $15,765, credit Wages Payable $15,765 O debit Wages Payable $15,765, credit Work in Process $15,765 O debit Work in Process $15,765, credit Materials $15,765 O debit Materials $15,765, credit Work in Process $15,765