The Journal Entry to Assign $1,500 of Direct Labor and $200

The journal entry to assign $1,500 of direct labor and $200 of indirect labor involves a debit to:

A) manufacturing overhead for $1,700.
B) work in process inventory for $1,700.
C) work in process inventory for $1,500 and a credit to manufacturing overhead for $200.
D) work in process inventory for $1,500 and manufacturing overhead for $200.