ZTY Company Has Direct Labor for the Month of $44,000

ZTY Company has direct labor for the month of $44,000. ZTY's annual overhead is $660,000 and annual direct labor cost is $1,070,000. Overhead is applied based on direct labor. What is the entry to charge direct labor to production? (Round your answer to the nearest dollar.)

A) Debit Work-in-Process Inventory $44,000; credit Payroll Payable $44,000
B) Debit Manufacturing Overhead-Applied $44,000; credit Work-in-Process Inventory $44,000
C) Debit Work-in-Process Inventory $27,140; credit Manufacturing Overhead-Applied $27,140
D) Debit Work-in-Process Inventory $71,333; credit Manufacturing Overhead-Applied $71,333