1. Clarendon Designs makes fashion clothing and uses job order costing. The firms journal entry to record the use of $1,600 of direct labor and $200 of indirect labor would be:

   A.

   Dr. Finished Goods Inventory	1,800
   Cr. Wages Payable		1,800

   B.

   Dr. Work-in-Process Inventory	1,600
   Dr. Finished Goods Inventory	200
   Cr. Wages Payable		1,800

   C.

   Dr. Work-in-Process Inventory	1,600
   Dr. Manufacturing Overhead	200
   Cr. Wages Payable		1,800

   D.

   Dr. Manufacturing Overhead	1,800
   Cr. Wages Payable		1,800