Which One of the Following Journal Entries in a Standard

Multiple Choice

Which one of the following journal entries in a standard cost system would be used to apply standard factory overhead costs to production?

A) A debit to the factory overhead account, at standard cost.
B) A credit to the factory overhead account, at standard cost.
C) A debit to WIP inventory, at actual cost.
D) A credit to Finished Goods Inventory, at standard cost.
E) A credit to WIP inventory, at standard cost.