During the month, Kimura Manufacturing incurred (not paid) $52,000 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 $82,000 B. credit to Manufacturing Overhead for $3,500 C. debit to Work in - Process InventoryDepartment 2 for $30,000 O D. credit to Wages Payable for $82,000