During the month, New Products Manufacturing incurred $45,000 indirect labor costs in Department 1, $25,000 direct labor costs in Department 2, and $3,500 of indirect labor costs. The summary journal entry to record these transactions includes a ________.

A. debit to Work-in-Process InventoryDepartment 2 for $25,000

B.debit to Work-in-Process Inventory for $70,000

C. credit to Manufacturing Overhead for$3,500

D.credit to Wages Payable for $70,000