The Manufacturing Overhead Control Account Is Debited for

The Manufacturing Overhead Control account is debited for

A) the actual costs in all the individual overhead categories ( such as indirect materials and electric power) .
B) the amount of the under applied overhead.
C) the budgeted costs in all the individual overhead categories ( such as indirect materials and electric power) .
D) the budgeted amount of indirect manufacturing overhead costs.
E) the overhead allocated to Work-in-Process inventory.