Michelle's Has the Following Transactions for the Month of October $\begin{array}{lr}\text { Materials } & \$ 17,890 \\\text { Work in process } & 0 \\\text { Finished goods } & 8,321\end{array}$

Michelle's has the following transactions for the month of October:
1.Purchased materials on account for $111,482.
2.Materials requisitioned for $82,383.
3.Direct labour of $51,000 was incurred (but not yet paid) .
4.Actual overhead for the month was $33,000. It has not been paid yet (charge to various payables) .
5.Overhead is applied to production at the rate of 70% of direct labour.
6.Jobs totalling $56,000 were transferred from work in process to finished goods.
7.Jobs costing $41,000 were sold.Balances at the beginning of the month were:
$\begin{array}{lr}\text { Materials } & \$ 17,890 \\\text { Work in process } & 0 \\\text { Finished goods } & 8,321\end{array}$
-Refer to the Figure.What is the journal entry to record applied overhead for the month?

A) Work in Process 35,700Overhead Control 35,700
B) Various Payables 35,700Overhead Control 35,700
C) Overhead Control 35,700Work in Process 35,700
D) Overhead Control 35,700Various Payables 35,700