Pocono CoUses a Standard Costing System and a Standard Overhead Rate

Multiple Choice

Pocono Co.uses a standard costing system and a standard overhead rate of $12 per process hour.Pocono's Production Overhead account shows a debit of $365,780 for the month.The company produced 7,900 products and used 30,800 process hours.The standard for each product is 4 process hours.What amount did Pocono Co. credit to the Production Overhead account for the month?

A) $3,820.
B) $369,600.
C) $379,200.
D) $13,420.
E) None of the answers is correct.