Which of the following is incorrect about cost flows and journal entries of Labor Costs in Process Costing?

A、Direct labor is transferred from the Salaries and Wages Payable account into the manufacturing overhead account;
B、Direct labor costs are debited to the appropriate departmental Work in Process account depending upon where the labor was added to the production process.;
C、Indirect labor costs are debited to Manufacturing Overhead.;
D、Salaries and Wages Payable is credited for the corresponding amounts.