QUESTION 13 Clarendon Designs makes fashion clothing and uses job order costing. The firm has the following data for the month: Wages paid to seamstresses $140,000 Wages paid to fabric cutters 20,000 Wages paid to plant manager 5,000 What is the journal entry to record the total labor charges incurred during the month? Dr. Wages Payable 165,000 A Cr. Finished Goods Inventory 145,000 Cr. Work-in-Process Inventory 20,000 Dr. Work-in-Process Inventory 165,000 Cr. Wages Payable 165,000 Dr. Work-in-Process Inventory 160,000 OC. Dr. Manufacturing Overhead 5,000 Cr. Wages Payable 165,000 Dr. Manufacturing Overhead 165,000 OD Cr. Wages Payable 165,000 B