Buffaloes Company Had the Following Information The Journal Entry to Apply Overhead to a Job Requiring

Buffaloes Company had the following information: $\begin{array}{ll}\text { Budgeted factory overhead } & \$ 78,000 \\\text { Actual factory overhead } & \$ 75,000 \\\text { Budgeted: Production setups } & 12,000 \\\text { Actual: Production setup s } & 11,500\end{array}$ The journal entry to apply overhead to a job requiring 4,800 setups includes a:

A) debit to Factory Overhead Control for $31,296
B) debit to WIP Inventory for $31,296
C) credit to Factory Overhead Control for $31,200
D) credit to Cost of Goods Sold for $31,200