During 2014, Cost Savers Production Used a Predetermined Overhead Rate

During 2014, Cost Savers Production used a predetermined overhead rate of $1.50 per machine hour in the Cutting Department. Actual overhead for the year was $65,000. If 1,700 machine hours were used during the year, what is the correct journal entry to record the application of overhead? $\begin{array}{ll}A.&\text {Manufacturing Overhead\_Cutting Dept. }&2,550\\&\text {Work in Frocess-Cutting Dept. }&&2,550\\B.&\text {Work in Frocess-Cutting Dept. }&2,550\\&\text { Manufacturing Overhead}&&2,550\\C.&\text {Cutting Dept. Expenses }&2,550\\&\text {Manufacturing Overhead-Cutting Dept. }&&2,550\\D.&\text { Finished Goods}&2,550\\&\text {Work in Frocess-Cutting Dept. }&&2,550\\\end{array}$