10) During October, Kelsey Corporation incurred $70 , 000 of direct labor costs and $10 , 000 of indirect labor costs and $14 , 000 of Office salaries. The journal entry to record the accrual of these wages in October would include a: A) debit to Work in Process of $80 , 000 . B) debit to Work in Process of $94 , 000 . C) debit to Work in Process of $70 , 000 . D) debit to direct labor of $70 , 000.