21) Verrett Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: Raw materials purchased on account $ 475,000 Raw materials (all direct) requisitioned for use in production $ 476,000 Direct labor cost $ 640,000 Manufacturing overhead: Indirect labor cost $ 174,000 Other manufacturing overhead costs incurred $ 498,000 Cost of goods manufactured $ 1,469,000 Cost of goods sold (unadjusted) $ 1,430,000 What is the journal entry to record the direct and indirect labor costs incurred during the year? A) 640,000 174,000 Work in Process Manufacturing Overhead Wages Payable B) 814,000 814,000 Wages Payable Work in Process Manufacturing Overhead C) 640,000 174,000 814,000 Wages Payable Direct Labor Manufacturing Overhead D) 640,000 174,000 640,000 174,000 Direct Labor Manufacturing Overhead Wages Payable 814,000