TB MC Qu. 3-59 During June, Buttrey Corporation incurred ... During June, Buttrey Corporation incurred $79,000 of direct labor costs and $19,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a: Multiple Choice debit to Work in Process of $79,000. credit to Work in Process of $98,000. debit to Work in Process of $98,000. o credit to Work in Process of $79,000. o