Etwell, inc. incurred $2,000 for indirect labor in department iii. the journal entry to record indirect labor utilized is ________.
 a. debit accounts payable, $2,000; credit manufacturing overhead, $2,000
 b. debit manufacturing overhead, $2,000; credit wages payable, $2,000
 c. debit manufacturing overhead, $2,000; credit accounts payable, $2,000
 d. debit wages payable, $2,000; credit manufacturing overhead, $2,000