Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect- cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020, Indirect manufacturing labor cost incurred $1,300,000. The journal :entry is .a Work-in-Process Control debit $1,300,000 and Wages payable control .credit $1,300,000 .b Manufacturing Overhead Control debit $1,300,000 and Materials Control credit $1,300,000 Wages payable control debit $1,300,000 and Work-in-Process Control credit $1,300,000 .d Wages payable control debit $1,300,000 and Manufacturing Overhead Control .credit $1,300,000