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14. Labor costs for the period were $ 21 , 000 , of which $3, 000 were indirect . The journal entry is . A.

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14. Labor costs for the period were $ 21 , 000 , of which $3, 000 were indirect . The journal entry is ." A. Work in Process Inventory 18, 000 Manufacturing Overhead . 3, 000 Payroll Summary .. 21, 000 B. Work in Process . " " " 3, 000 Manufacturing Overhead 18, 000 Payroll Summary " " 21, 000 C . Finished Goods 21, 000 Indirect Labor* 600 Accrued Payroll .... " " 21, 600 D. Direct Labor ..... " " 18 , 000 Indirect Labor* 3, 000 Payroll Summary 21, 000

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