XYZ Company Has Direct Labor for the Month of $40,000

XYZ Company has direct labor for the month of $40,000.XYZ's annual overhead is $600,000 and annual direct labor cost is $1,000,000.Overhead is applied based on direct labor.What is the entry to charge direct labor to production?

A) Debit Work-in-Process Inventory $40,000;credit Payroll Payable $40,000
B) Debit Manufacturing Overhead-Applied $40,000;credit Work-in-Process Inventory $40,000
C) Debit Work-in-Process Inventory $24,000;credit Manufacturing Overhead-Applied $24,000
D) Debit Work-in-Process Inventory $66,000;credit Manufacturing Overhead-Applied $66,000