X Co has recorded the following wages costs for direct production workers for November. $ Basic pay 70,800 Overtime premium 2,000 Holiday pay 500 Gross wages incurred 73,300 The overtime was not worked for any specific job. What are the accounting entries for these wages costs?
A.
Debit Work in progress account 72,800 Debit Overhead control account 500 Credit Wages control account 73,300
B.
Debit Work in progress account 70,800 Debit Overhead control account 2,500 Credit Wages control account 73,300
C.
Debit Wages control account 73,300 Credit Work in progress account 70,800 Credit Overhead control account 2,500
D.
Debit Wages control account 73,300 Credit Work in progress account 72,800 Credit Overhead control account 500