O'Hare Company is a manufacturing firm that uses a job-order costing system to determine the costs of its products. During the current accounting period, O'Hare paid $2,100 to production employees who worked on Job #132. The entry to record these wages would include an increase to which of the following accounts?

Multiple Choice

• Cost of Goods Sold.

• Work in Process Inventory.

• Finished Goods Inventory.

• Wage Expense.