Verrett Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: $ 475,000 $ 476,000 $ 640,000 Raw materials purchased on account Raw materials (all direct) requisitioned for use in production Direct labor cost Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred Cost of goods manufactured Cost of goods sold (unadjusted) $ 174,000 $ 498,000 $1,469,000 $1,430,000 What is the journal entry to record the direct and indirect labor costs incurred during the year? Multiple Choice 814,000 Wages Payable Direct Labor Manufacturing Overhead 640,000 174,000 O Work in Process Manufacturing Overhead Wages Payable 640,000 174,000 814,000 Direct Labor Manufacturing Overhead Wages Payable 640,000 174,000 814,000 814,000 Wages Payable Work in Process Manufacturing Overhead 640,000 174,000