Altec Designs makes fashion clothing and reports the following data for the month of September: Salaries paid to seamstresses $140,000 Wages paid to fabric cutters 20,000 Indirect wages 5000 What is the journal entry to record the total labor charges incurred during September, which will be paid at a later date? A) Work-in-Process Inventory 160,000 Manufacturing Overhead 5000 Wages Payable 165,000 B) Work-in-Process Inventory 165,000 Wages Payable 165,000 C) Wages Payable 165,000 Finished Goods Inventory 145,000 Work-in-Process Inventory 20,000 D) Manufacturing Overhead 165,000 Wages Payable 165,000