What is the journal entry to record the costs incurred during the month? OA. Work-in-Process Inventory - Mixing Costs Incurred 980 Raw Materials Inventory Conversion Costs Direct Direct Manufacturing Work-in-Process Inventory - Mixing Materials Labor Overhead Allocated Raw Materials Inventory Wages Payable Manufacturing Overhead Beginning WIP Added this month Tota 100 250 350 $ 130 520 650 210 210 . Work-in-Process Inventory-Mixing 1,265 Raw Materials Inventory Wages Payable Manufacturing Overhead 265 PrintDone O D Work-in-Process Inventory - Mixing 2,465 Transfer Costs Raw Materials Inventory Wages Payable Manufacturing Overhead 1,200 265