During the Week Ended November 30, Total Factory Payroll Incurred

During the week ended November 30, total factory payroll incurred was $8,600. Of this total, 60% was for direct labor. The entry to record the payroll distribution would include:

A) debit Work-in-Process Inventory for $5,160 and Manufacturing Overhead-Control for $3,440.
B) debit Work-in-Process Inventory for $8,600.
C) debit Work-in-Process Inventory for $5,160 and Manufacturing Overhead-Applied for $3,440.
D) debit Work-in-Process Inventory for $5,160 and Indirect Labor Expense for $3,440.