According to the most recent period timesheets, a total of $8,000 in direct labor was used in production.The workers will be paid later.The entry to record this includes a debit toWork in Process Inventory

Finished Goods Inventory

Cost of Goods Sold

Wages Payable

Raw Materials Inventory

Cash

Manufacturing Overhead

Accounts Payable

for $8,000 and a credit toWork in Process Inventory

Finished Goods Inventory

Cost of Goods Sold

Wages Payable

Raw Materials Inventory

Cash

Manufacturing Overhead

Accounts Payable

for $8,000.