4) Which of the following entries would be made to record $20,000 of labor-80% of which is direct, and 20% of which is indirect- to jobs? A) Manufacturing Overhead 20,000 Manufacturing Wages 20,000 B) Work in Process Inventory 20,000 Wages Payable 20,000 C) Work in Process 16,000 Inventory Manufacturing 4,000 Overhead Wages Payable 20,000 D) Wages Payable 20,000 WIP Inventory 16,000 Manufacturing Inventory 4,000