Under a just $-$ in $-$ time costing system, the journal entry for $$19,000$ incurred for labor costs and $$9,500$ of factory deprecation would be:

A$.$ Conversion Costs

Cash

B$.$ Conversion Costs

Wages Payable

Accumulated Depreciation

C$.$ Conversion Costs

Accounts Payable

Wages Payable

D$.$ Accounts Payable

Conversion Costs

Accumulated Deprecation

$28,500$

$28,500$

$28,500$

$28,500$

$19,000$

$9,500$