Olson Corporation constructs new homes. Assume that Olson uses a job costing system. During May of the current year, the following transactions occurred: Olson purchased $4,500 of lumber on account. Olson used $3,750 of lumber in production and incurred 50 hours of direct labor hours at $15 per hour. Depreciation of $1,500 on equipment used to build new houses was recorded. A house that was completed last period at a cost of $150,000 was sold for $180,000 in cash. The journal entry to record labor for Olson would include a

a.debit to Finished Goods of $750.

b.debit to Wages Payable of $750.

c.credit to Finished Goods of $750.

d.debit to Work-in-Process of $750.