The journal entry to assign $2,600 of direct labor and $390 of indirect labor involves a debit to A. the Work-in - Process Inventory account for $2,600 and a debit to the Manufacturing Overhead account for $390; and a credit to the Wages Payable account for $2,990. B. the Work-in - Process Inventory account for $2,990. OC. the Manufacturing Overhead account for $2,990. OD. the Work - in - Process Inventory account for $2,600 and a credit to Manufacturing Overhead account for $390