Question 5 of 44 The journal entry to record $1,500 of direct labor and $200 of indirect labor incurred will include debit(s) to the OA. Manufacturing Overhead account for $1,700 OB. Work-in-Process Inventory account for $1,500 and Manufacturing Overhead account for $200 OC. Finished Goods Inventory account for $1,700 OD. Work-in-Process Inventory account for $1,500 and Finished Goods Inventory account for $200