Which of the following journal entries would be used to record direct labor costs in a company having two processing departments (Department A and Department B)?

A) Work in Process

XXX

Salaries and Wages Payable

XXX

B) Salaries and Wages Expense

XXX

Salaries and Wages Payable

XXX

C) Work in Process-Department A

XXX

Work in Process-Department B

XXX

Salaries and Wages Payable

XXX

D) Salaries and Wages Payable

XXX

Work in Process

XXX