If Direct Labor for the Month Is $80,000,and Overhead Is

If direct labor for the month is $80,000,and overhead is applied based on 75% of direct labor dollars,what is the entry to apply overhead?

A) Debit Work-in-Process Inventory $80,000; credit Payroll $80,000
B) Debit Overhead-Applied $60,000; credit Work-in-Process Inventory $60,000
C) Debit Work-in-Process Inventory $60,000; credit Overhead-Applied $60,000
D) Debit Work-in-Process Inventory $80,000; credit Overhead-Applied $80,000