The Entry to Record Rent Expense $14,000, Supervision Expense $24,000

The entry to record rent expense $14,000, supervision expense $24,000 and depreciation expense $15,000 to overhead is:

A) debit Manufacturing Overhead-Applied $53,000; credit Rent Expense $14,000, Supervision $24,000, Depreciation Expense $15,000.
B) debit Work in Process Inventory $53,000; credit Rent Expense $14,000, Supervision $24,000, Depreciation Expense $15,000.
C) debit Manufacturing Overhead-Applied $53,000; credit Manufacturing Overhead-Control $53,000.
D) None of these answers is correct.