Potts Company Uses a Job Costing System and Had the Following

Potts Company uses a job costing system and had the following data available for 2009.

-The journal entry to record the allocation of manufacturing overhead costs incurred would include which of the following?

A) Debit to work in process inventory for $95,000
B) Debit to work in process inventory for $93,750
C) Credit to manufacturing overhead for $95,000
D) Debit to manufacturing overhead for $93,750