The Journal Entry to Assign $1,700 of Direct Labor and $300

The journal entry to assign $1,700 of direct labor and $300 of indirect labor involves a debit to

A) manufacturing overhead for $2,000.
B) work in process inventory for $2,000.
C) work in process inventory for $1,700 and a credit to manufacturing overhead for $300.
D) work in process inventory for $1,700 and manufacturing overhead for $300.