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The following costs were incurred to complete 3 jobs during the year Direct materials Direct labour Job Al $2384 $4278 Job G1 $1272 $3351 Job A2 $3032 $2996 In addition, the supervisor's salary (who is responsible for monitoring the whole 3rd and 4th floors of the factory) is $82961. The journal entries for the year will include which of the following: Select one: a. A debit to work in process of $0 for the direct materials used and a debit to manufacturing overhead for $82961 for indirect labour costs incurred. b. A debit to work in process of $6688 for the direct materials used and a credit to manufacturing overhead of 582961 for indirect labour costs incurred. c. A debit to work in process of $6688 for the direct materials used and a debit to manufacturing overhead of 582961 for indirect labour costs incurred. d. A credit to work in process of $10625 for the direct labour costs incurred and a debit to manufacturing overhead of $82961 for indirect labour costs incurred