20. The following information relates to October:

Production supervisor's salary: $4,500

Factory maintenance wages: 280 hours at $ 10 per hour

The journal entry to record the preceding information is:

a)Manufacturing overhead7,300

Wages payable7,300

b) Wages payable7,300

Manufacturing overhead7,300

c) Work-in-process inventory7,300

Wages payable7,300

d) Wages payable7,300

Work-in-process inventory7,300

e) Manufacturing overhead2,800

Work-in-process inventory 4,500

Wages payable7,300