Which of the following journal entries properly records the cash payment of $45,000 in direct labor wages and $12,000 of indirect labor wages? Multiple Choice Work in Process Cash 57,000 57,000 Work in Process Manufacturing Overhead Cash 12,000 45,000 57,000 Work in Process Manufacturing Overhead Cash 45,000 12,000 157,000 Finished Goods Manufacturing Overhead Cash 45,000 12,000 57,000