Which of the Following Journal Entries Is Used to Record $\text { Fixed Overhead Allocated }$

Which of the following journal entries is used to record fixed overhead costs allocated?

A) Fixed Overhead Allocated
B) Work-in-Process Control $\text { Fixed Overhead Allocated }$
C) Fixed Overhead Control $\text { Work-in-Process Control }$
D) Fixed Overhead Allocated $\text { Fixed Overhead Control }$