Which one of the following describes factory labour?

It is debited to Manufacturing Overhead when incurred.

It is debited to jobs as they are completed.

It is an inventory account in a job cost system.

It is assigned to Work in Process or Manufacturing Overhead.

wiftys Manufacturing calculated its predetermined overhead rate to be 190% of direct materials costs. For the month of July, the company incurred $120400 of raw material costs, of which $89900 were direct materials, and $30500 were indirect materials. Actual overhead incurred was $175200. What would be the debit entry to the Work in Process Inventory account for July with respect to manufacturing overhead?

$175200

$170810

$228760

$zero, the account should be credited