The Journal Entry to Assign Applied Manufacturing Overhead to Work

The journal entry to assign applied manufacturing overhead to Work in Process inventory is a

A) debit to Work-in-Process Inventory and a credit to Manufacturing Overhead Control.
B) debit to Manufacturing Overhead Control and a credit to Work-in-Process Inventory.
C) debit to Finished Goods Inventory and a credit to Manufacturing Overhead Control.
D) debit to Raw Material Inventory and a credit to Manufacturing Overhead Control.