Which One of the Following Entries Includes the Initial Application $\quad$

Which one of the following entries includes the initial application of indirect labor to production?

A) Work in Process Inventory $\quad$ XX
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Overhead $\quad$ XX

B) Overhead $\quad$ XX
$\quad$$\quad$ Work in Process Inventory $\quad$ XX

C) Overhead $\quad$ XX
$\quad$$\quad$$\quad$$\quad$$\quad$ Factory Payroll $\quad$ XX

D) Factory Payroll $\quad$ XX
$\quad$$\quad$$\quad$$\quad$$\quad$ Overhead $\quad$ XX