Major Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: $574,000 Direct labor cost Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred $163,000 $584,000 What is the journal entry to record the direct and indirect labor costs incurred during the year? The costs of indirect materials are classified as: A) B) C) D) Conversion cost Yes No Yes No Manufacturing cost Yes No Yes Yes Prime cost Yes No No Yes