Multiple Choice credit to Cost of Goods Sold of $70,000. debit to Finished Goods of $70,000. credit to Work in Process of $64,000. credit to Finished Goods of $64,000. During June, Buttrey Corporation incurred $67,000 of direct labor costs and $7,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a: Multiple Choice debit to Work in Process of $67,000. credit to Work in Process of $74,000. debit to Work in Process of $74,000. credit to Work in Process of $67,000. The following accounts are from last year's books of Sharp Manufacturing: Sharp uses job-order costing and applies manufacturing overhead to jobs Multiple Choice $166,500 $155,000 $132,500 $169,000