During the month, Kimura Manufacturing incurred (not paid) $52.000 in direct labor costs in Department 1, $25,000 in 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. OA. credit to Wages Payable for $77,000 OB. credit to Manufacturing Overhead for $3,500 OC. debit to Work-in-Process Inventory-Department 2 for $25,000 OD. debit to Work-in-Process Inventory for $77,000