Manufacturing Overhead Costs Incurred for the Month Are $\begin{array}{ll}\text { Utilities } & \$ 30,000 \\\text { Depreciation on equipment } & \$ 25,000 \\\text { Repairs } & \$ 20,000\end{array}$

Manufacturing overhead costs incurred for the month are: $\begin{array}{ll}\text { Utilities } & \$ 30,000 \\\text { Depreciation on equipment } & \$ 25,000 \\\text { Repairs } & \$ 20,000\end{array}$ Which account is debited assuming utilities and repairs were on account?

A) Manufacturing Overhead Control, 75,000
B) Utilities Overhead Control, 30,000
C) Accumulated Depreciation Control, 25,000
D) Accounts Payable Control, 50,000