Verrett Corporation is a manufacturer that uses job-order costing. The company has supplied the following data for the just completed year: $ 475,000 $ 174,000 Direct materials used Direct labor cost Manufacturing overhead: Indirect labor cost $ 498,000 Other manufacturing overhead costs incurred $ 640,000 What is the journal entry to record the direct and indirect labor costs incurred during the year? Debit 640,000 Work in Process Manufacturing Overhead 174,000 Wages Payable Debit Work in process 174,000 Manufacturing Overhead 498,000 Wages Payable Direct labor Indirect labor Wages payable Credit 814,000 Credit 672,000 Debit Credit 174,000 498,000 672,000 Debit Credit Work in process 649,000 Manufacturing Overhead 1,138,000 Wages payable 1,787,000

Other manufacturing overhead costs incurred \\( \\$ 640,000 \\) What is the joumal entry to recoed the direct and indirect lobor costs incurred durng the yoar