Wood Sculptor Company had the following labor - related transactions at their plant last month: Woodworkers' wages Staining tank workers' wages $120,800 $40,200 Maintenance personnel wages $10,800 What is the journal entry to record the incurrence of direct labor? OA. WIP Inventory 161,000 Wages Payable 161,000 B. WIP Inventory OC. WIP Inventory 161,000 Manufacturing Wages 161,000 171,800 Manufacturing Wages 171,800 OD. WIP Inventory 171,800 Wages Payable 171,800