Here Is Some Basic Data for Harold Company The Journal Entry to Record the Allocation of Manufacturing Overhead

Here is some basic data for Harold Company: $\begin{array}{|l|r|}\hline \text { Cost of materials purchases on account } & \$ 80,000 \\\hline \text { Cost of materials requisitioned (includes } \$ 2,000 \text { of indirect) } & 51,000 \\\hline \text { Direct labor costs incurred } & 82,000 \\\hline \text { Manufacturing overhead costs incurred, including indirect materials } & 93,500 \\\hline \text { Cost of goods completed } & 225,000 \\\hline \text { Cost of goods sold } & 137,000 \\\hline \text { Beginning raw materials inventory } & 17,000 \\\hline \text { Beginning work in process inventory } & 33,000 \\\hline \text { Beginning finished goods inventory } & 37,500 \\\hline \text { Predetermined manufacturing overhead rate (as \% of direct labor cost) } & 120 \% \\\hline\end{array}$
The journal entry to record the allocation of manufacturing overhead involves a debit to work in process inventory of:

A) $68,333.
B) $93,500.
C) $98,400.
D) $61,200.