The Manufacturing Overhead Applied to Work-In-Process Inventory by a Company

The manufacturing overhead applied to Work-in-Process Inventory by a company that uses standard costing would be computed as:

A) actual hours x a predetermined (standard) overhead rate.
B) standard allowed hours x a predetermined (standard) overhead rate.
C) actual hours x an actual overhead rate.
D) standard allowed hours x an actual overhead rate.
E) $0 because users of standard costing do not apply overhead to work in process.