Conoco Company Has an Actual Factory Overhead Cost of Depreciation

Multiple Choice

Conoco Company has an actual factory overhead cost of Depreciation Expense-Equipment of $5,000.Job-order costing is used.The journal entry to record this actual cost would include ________.

A) Debit to Factory Department Overhead Control $5,000 and Credit to Accumulated Depreciation-Equipment $5,000
B) Debit to Depreciation Expense-Equipment $5,000 and Credit to Accumulated Depreciation-Equipment $5,000
C) Debit Work-In-Process Inventory $5,000 and Credit to Factory Department Overhead Control $5,000
D) Debit to Work-In-Process Inventory $5,000 and Credit to Factory Department Overhead Applied $5,000