The journal entry to record

$1,600

of direct labor and

$200

of indirect labor incurred will include debit(s) to the\ A. Work - in - Process Inventory account for

$1,600

and Manufacturing Overhead account for

$200

\ B. Manufacturing Overhead account for

$1,800

\ C. Work - in - Process Inventory account for

$1,600

and Finished Goods Inventory account for

$200

\ D. Finished Goods Inventory account for

$1,800

The journal entry to record $1,600 of direct labor and $200 of indirect labor incurred will include debit(s) to the OA. Work-in-Process Inventory account for $1,600 and Manufacturing Overhead account for $200 OB. Manufacturing Overhead account for $1,800 OC. Work-in-Process Inventory account for $1,600 and Finished Goods Inventory account for $200 D. Finished Goods Inventory account for $1,800