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 $300,000. The journal entry is:

a.

Wages payable control debit $300,000 and Manufacturing Overhead Control credit $300,000.

b.

Manufacturing Overhead Control debit $300,000 and Wages payable control credit $300,000.

c.

Wages payable control debit $300,000 and Work-in-Process Control credit $300,000.

d.

Work-in-Process Control debit $300,000 and Wages payable control credit $300,000.