Under a just-in-time costing system, the journal entry for $18,000 incurred for labor costs and $9,000 of factory deprecation would be OA Conversion Costs 27,000 Cash 27,000 OB. Conversion Costs 27,000 Accounts Payable 18,000 Wages Payable 9,000 OC. Conversion Costs 27,000 Wages Payable 18,000 Accumulated Depreciation 9,000 OD. Accounts Payable 27,000 Conversion Costs 18,000 Accumulated Deprecation 9,000