Minstrel Manufacturing Uses a Job Order Costing System

Minstrel Manufacturing uses a job order costing system.During one month Minstrel purchased $198,000 of raw materials on credit;issued materials to production of $195,000 of which $30,000 were indirect.Minstrel incurred a factory payroll of $150,000,paid in cash,of which $40,000 was indirect labor.Minstrel uses a predetermined overhead rate of 150% of direct labor cost.The journal entry to record the application of factory overhead to production is:

A) Debit Work in Process Inventory $225,000;credit Factory Overhead $225,000.
B) Debit Work in Process Inventory $165,000;credit Factory Overhead $165,000.
C) Debit Factory Payroll $150,000;credit Work in Process Inventory $150,000.
D) Debit Factory Overhead $165,000;credit Work in Process Inventory $165,000.
E) Debit Work in Process Inventory $165,000;credit Factory Payroll $165,000.