The cost of production summary for Maha Industries follows:

Maha Industries Cost of Production Summary For the Month Ended May 31, 20--
Cost of production for month:
	Materials		$	8,000
	Labor			4,000
	Factory overhead			3,000
Total costs to be accounted for			$	15,000
Unit output for month:
	Finished and transferred to Finished goods
	during month			3,500
	Equivalent units of work in process, end of
	month (2,000 units, 25% completed)			500
		Total equivalent production		4,000
Unit cost for month:
	Materials ($8,000 / 4,000)		$	2.00
	Labor ($4,000 / 4,000)			1.00
	Factory overhead ($3,000 / 4,000)			.75
		Total	$	3.75
Inventory costs:
	Cost of goods finished and transferred to
	Finished goods during month: (3,500 × $3.75)				$	13,125
Cost of work in process, end of month:
	Materials (2,000 × .25 × $2.00)		$	1,000
	Labor (2,000 × .25 × $1.00)			500
	Factory overhead (1,000 × .25 × $.75)			375		1,875
Total production costs accounted for					$	15,000

What is the journal entry to record the distribution of labor to production?

a.

Work in process		4,000
	Overhead		4,000

b.

Finished goods		4,000
	Payroll		4,000

c.

Payroll		4,000
	Accrued payroll		4,000

d.

Work in process		4,000
	Payroll		4,000