During April, The Farrah Company incurred the following direct labor and media purchase costs related to preparing advertising for each of the four accounts: Direct Labor Media Purchases Vault Bank $51,900 $224,800 Take Off Airlines 35,800 197,800 Sleepy Tired Hotels 129,200 144,500 Tastee Beverages 150,400 107,900 Total $367,300 $675,000 At the end of April, both the Vault Bank and Take Off Airlines campaigns were completed. The costs of completed campaigns are debited to the cost of services account. Journalize the summary entry to record the direct labor costs for the month. Debit Materials Inventory $675,000; Credit Finished Goods $675,000 O Debit Finished Goods $675,000; Credit Materials Inventory $675,000 O Debit Salaries Payable $367,300; Credit Work in Process $367,300 O Debit Work in Process $367,300; Credit Salaries Payable $367,300