The following costs were incurred to complete 3 jobs during the year: Job A1 Job G1 Job A2 Direct materials $1830 $1379 $2949 Direct labour $4079 $2809 $2932 In addition, the supervisors salary (who is responsible for monitoring the whole 3rd and 4th floors of the factory) is $63389. The journal entries for the year will include which of the following:

a. A debit to work in process of $9820 for the direct materials used and a credit to manufacturing overhead for $63389 for indirect labour costs incurred.

b. A debit to work in process of $6158 for the direct materials used and a debit to manufacturing overhead of $63389 for indirect labour costs incurred. c. A debit to work in process of $6158 for the direct materials used and a credit to manufacturing overhead of $63389 for indirect labour costs incurred. d. A credit to work in process of $9820 for the direct labour costs incurred and a debit to manufacturing overhead of $63389 for indirect labour costs incurred.