Meadows Manufacturing has $10,000 in payroll for its factory workers that must be added the cost of its product. How would Meadows record the direct labor cost?

A : a debit to Wages Payable and a credit to Work in Process Inventory

B : a debit to Work in Process Inventory and a credit to Manufacturing Overhead

C : a debit to Manufacturing Overhead and a credit to Factory Labor

D : a debit to Work in Process Inventory and a credit to Factory Labor