refer to the t-account below: work in process bal. 30,000 (12) 270,000 (4) 90,000 (6) 70,000 (9) 110,000 bal. 30,000 entry (12) could represent which of the following?A) Direct labor cost incurred in production B) Purchases of raw materials C) The cost of goods manufactured transferred to Finished GoodsD) The cost of indirect materials incurred in production