A company that manufacturers metal storage tanks pay $20,000 in cash for the wages of metal workers who are building the metal storage tanks in the factory. What should be included in the journal entry necessary to record this payment of wages to the metal workers?

a. Debit to work-in-process inventory for $20,000.

b. Credit to work in process inventory for $20,000.

c. Credit to finished goods inventory for $20,000.

d. Debit to finish goods inventory for $20,000.