What is the journal entry to record the incurrence of manufacturing payroll costs?

A. Debit: Payroll expense

Credit: Work-in-process

Credit: Manufacturing overhead control

B. Debit: Work-in-process (direct labor)

Credit: Accounts payable

C. Debit: Work-in-process

Debit: Manufacturing overhead control

Credit: Accrued payroll accounts

D. Debit: Accrued payroll accounts

Credit Cash