The Journal Entry to Record the Actual Manufacturing Overhead Costs

The journal entry to record the actual manufacturing overhead costs for indirect materials is:
$$\begin{array} { | l | l | l | l | } \hline \text { A } & \text { Marufacturing Overhead Control } &\mathrm { XXX }& \\\hline & \text { Materials Irventory } & & \mathrm { XXX } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { B. } & \text { Materials Irventory } & \mathrm { XXX }& \\\hline & \text { Applied Marufacturing Overhead } & &\mathrm { XXX } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { C. } & \text { Marufacturing Overhead Control } & \mathrm { XXX } & \\\hline & \text { Finished Goods Irventory } & & \mathrm { XXX }\\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { D. } & \text { Work-In-Process Irventory } & \mathrm { XXX }& \\\hline & \text { Applied Maruffacturing Overhead } & &\mathrm { XXX } \\\hline\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D