Wood Sculptor Company had the following labor-related transactions at their plant last month: Woodworkers' wages $120,000 Staining tank workers' wages $40,300 Maintenance personnel wages $10,700 What is the journal entry to record the incurrence of direct labor? O A WIP Inventory Wages Payable 171,000 171,000 OB. WIP Inventory 171,000 Manufacturing Wages 171.000 OC. WIP Inventory 160,300 Manufacturing Wages 160,300 OD. WIP Inventory 160,300 Wages Payable 160,300