Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Here is some basic data for Shannon Company:

-For Shannon Company the journal entry to apply manufacturing overhead to work in process involves a

A) credit to Manufacturing Overhead for $98,750.
B) debit to Manufacturing Overhead for $98,750.
C) credit to Work in Process Inventory for $98,750.
D) debit to Work in Process Inventory for $79,000.