Speakeasy Co There Were No Work in Process Inventories and 1,000 Podiums

Speakeasy Co. manufactures podiums. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for May:
$$\begin{array} { | l | c | c | c | } \hline & \text { Cuttine } & \text { Assembly } & \text { Finishine } \\\hline \text { Direct materials } & \mathbf {\$ 7 , 0 0 0 } & \mathbf { 1 0 , 0 0 0 } & \mathbf { \$ 3 , 0 0 0 } \\\hline \text { Direct labour } & 3,000 & 14,000 & 2,000 \\\hline \text { Applied averhead } & 4,000 & 5,000 & 6,000 \\\hline\end{array}$$
There were no work in process inventories and 1,000 podiums were produced.
-Refer to the figure.What would be the journal entry to assign costs to the Assembly process?

A) $\begin{array} { l r } \text { Raw Materials } & 10,000 \\ \text { Payroll } & 14,000 \\ \text { Overhead Control } & 5,000\\\quad\quad\quad\quad\quad\quad\text { Work in Process-Assembly}&&29,000 \end{array}$

B) $\begin{array}{ll}\text { Raw Materials } & 20,000 \\\text { Payroll } & 19,000 \\\text { Overhead Control } & 15,000\\\text { Work in Process-Assembly }&&54,000\end{array}$
C) $\begin{array}{ll}\text { Work in Process-Assembly }&29,000\\\text { Raw Materials } && 10,000 \\\text { Payroll } && 14,000 \\\text { Overhead Control } && 5,000\end{array}$
D) $\begin{array}{ccc}\text { Work in Process\_Assembly } & 54,000 & \\\text { Raw Materials } &&20,000 \\\text { Payroll } & &19,000 \\\text { Overhead Control } & & 15,000\end{array}$