During October, Dorinirl Corporation Incurred $67, 500 of direct labor costs and $7, 700 of Indirect labor costs. The Journal entry to record the accrual of these wages would Include a: credit to Work in Process of $67, 500 debit to Work in Process of $67, 500 credit to Work in Process of $75, 200 debit to Work in Process of $75, 200