Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .
Here is some basic data for Shannon Company:

-For Shannon Company the journal entry to record the cost of raw materials placed into production involves a

A) debit to Overhead account for $51,000.
B) debit to Work in Process Inventory account for $53,000.
C) debit to Work in Process Inventory account for $51,000.
D) credit to Manufacturing Overhead account for $2,000.