Time left 1:10:32 Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020, Direct manufacturing labor cost incurred $1,300,000. The journal entry is: O a. Work-in-Process Control debit $1,300,000 and Wages payable control credit $1,300,000 O b. Wages payable control debit $1,300,000 and Manufacturing Overhead Control credit $1,300,000. O c. Manufacturing Overhead Control debit $1,300,000 and Wages payable control credit $1,300,000. O d. Wages payable control debit $1,300,000 and Work-in-Process Control credit $1,300,000