18) Gallon Corporation had $24,000 of raw materials on hand on April 1. During the month, the Corporation purchased an additional $52,000 of raw materials. During April, $62,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $2,000. The debits to the Work in Process account as a consequence of the raw materials transactions in April total: A) $60,000 B) $62,000 C) SO D) $52,000 19) Earrel Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: S 574,000 Direct labor cost Manufacturing overhead: Indirect abor cost Other manufacturing overhead costs incurred $ 163,000 S 584,000 What is the journal entry to record the direct and indirect labor costs incurred during the year? A)