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During June, Buttrey Corporation incurred $ 8 7 , 0 0 0 of direct labor costs and $ 2 7 , 0 0 0 of

During June, Buttrey Corporation incurred $87,000 of direct labor costs and $27,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a:
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debit to Work in Process of $114,000.
credit to Work in Process of $87,000.
debit to Work in Process of $87,000.
credit to Work in Process of $114,000.

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