During the month, Kimura Manufacturing incurred (not paid) $50,000 in direct labor costs in Department 1, $30,000 direct labor costs in Department 2, and $3,500 of indirect labor costs. The summary journal entry to record these transactions includes a Process costing is used. A. debit to Work - in Process Inventory for $80,000 B. credit to Manufacturing Overhead for $3,500 C. credit to Wages Payable for $80,000 D. debit to Work - in Process Inventory -Department 2 for $30,000