Which of the Following Entries Reflects the Original Cost Assignment

Which of the following entries reflects the original cost assignment to spoiled units before considering rework cost?

A)
$\begin{array}{ll}\text { Work-in-Process Control }&XXX\\\text { Materials Control } &&XXX \\\text { Wages Payable Control } && XXX \\\text { Manufacturing Overhead Allocated } && XXX\end{array}$

B)
$\begin{array} { l } \text { Finished Goods Control}&XXX \\ \text {Work-in-Process Control }&&XXX \\\end{array}$

C)
$\begin{array} { l } \text { Manufacturing Overhead Allocated }&XXX \\ \text { Materials Control }&&XXX \\ \text {Wages Payable Control }&&XXX \\ \text{work-in process control }&&XXX \\\end{array}$

D)
$\begin{array}{ll}\text { Materials Control } & XXX \\\text { Wages Payable Control } & XXX\\ \text {Work-in-Process Control }&&XXX \\ \text { Manufacturing Overhead Allocated}&&XXX \\\end{array}$