When Using a Standard Costing System,which of the Following Should

When using a standard costing system,which of the following should be recorded when fixed overhead is applied during the period?

A) Debit manufacturing overhead for the actual overhead costs and credit work in process inventory using a predetermined fixed overhead rate
B) Debit work in process inventory for the actual overhead costs and credit manufacturing overhead using a predetermined fixed overhead rate
C) Credit work in process inventory for the actual overhead and debit manufacturing overhead using a predetermined fixed overhead rate
D) Credit manufacturing overhead and debit work in process inventory for the standard quantity of the application base allowed using a predetermined fixed overhead rate