During October, Dorner Corporation incurred $60,000 of direct labor costs and $5,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a

A) debit to Work in Process of $65,000.

B) credit to Work in Process of $65,000.

C) credit to Work in Process of $60,000. INCORRECT on my quiz

D) debit to Work in Process of $60,000.