Dapper Corporation Had Only One Job in Process on May

Multiple Choice

Dapper Corporation had only one job in process on May 1. The job had been charged with $3,400 of direct materials, $4,640 of direct labor, and $9,200 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.00 per direct labor-hour. During May, the following activity was recorded: Work in process inventory on May 30 contains $7,540 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.
The entry to dispose of the underapplied or overapplied manufacturing overhead cost for the month would include a:

A) debit of $2,200 to Manufacturing Overhead.
B) debit of $14,950 to Manufacturing Overhead.
C) credit of $14,950 to Manufacturing Overhead.
D) credit of $2,200 to Manufacturing OverheaD.