Esposito, Inc. uses a just $-$ in $-$ time costing system. During the month, Esposito incurred $$300,000$ as direct labor and $$4,000$ as overhead. Wages were not paid. Which of the following is the correct journal entry to record the conversion costs?

A$.$ Conversion Costs

Wages Payable

$304,000$

B$.$ Conversion Costs

Accounts Payable

$304,000$

$304,000$

C$.$ Manufacturing Overhead

$304,000$

Conversion Costs

$304,000$

D$.$ Conversion Costs

$304,000$

Wages Payable, Accumulated Depreciation, etc.

$304,000$