Martinez Manufacturing incurred $5,000 for indirect labor in Department III. The journal entry to record indirect labor utilized, but not paid is costing is used Process A debit Manufacturing Overhead, $5,000; credit Accounts Payable, $5,000 OB. debit Accounts Payable, $5,000; credit Manufacturing Overhead, $5,000 C. debit Manufacturing Overhead, $5,000 credit Wages Payable, $5,000 OD. debit Wages Payable, $5,000, credit Manufacturing Overhead, $5,000