Which of the following accounts is debited, when overhead is applied to jobs?

Question

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When overhead is applied to jobs, the Work in Process Inventory account is debited. This is because the overhead costs are being added to the cost of the actual job in-process. The Manufacturing Overhead account is used to accumulate all the indirect manufacturing costs and is not directly involved in the application of overhead to jobs. The Finished Goods Inventory account is used to account for completed products that are ready for sale, and not for jobs that are still in-process. The Indirect Labor account is used to account for the wages and salaries of employees who are not directly involved in the production process.

Which of the Following Accounts Is Debited, When Overhead Is