Stefan Ceramics Is in the Business of Selling Ceramic Vases

Short Answer

Stefan Ceramics is in the business of selling ceramic vases.It has two departments - molding and finishing.Molding department purchases tungsten carbide and produces ceramic vases out of it.Ceramic Vases are then transferred to finishing department,which designs it as per the requirement of the customers.
During the month of July,molding department purchased 500 kgs of tungsten carbide at $60 per kg.It started manufacture of 4000 vases and completed and transferred 3900 vases during the month.It has 100 vases in the process at the end of the month.It incurred direct labor charges of $1400 and other manufacturing costs of $600,which included electricity costs of $500.Stefan had no inventory of tungsten carbide at the end of the month.It also had no beginning inventory of vases.The ending inventory was 55% complete in respect of conversion costs.
Which of the following journal entries would be correct to record direct labor for July?