The journal entry to record the $500 of work in process ending inventory that consists of $300 of direct materials, $50 of manufacturing overhead, and $150 of direct labor is which of the following?

A.

Work in Process Inventory	500
Accounts Payable		500

B.

Accounts Payable	500
Work in Process Inventory		500

C.

Work in Process Inventory	500
Materials Inventory		300
Wages Payable		150
Manufacturing Overhead		50

D.

Cost of Goods Sold	500
Work in Process Inventory		500