Dasilva Company Had Only One Job in Process on May

Multiple Choice

Dasilva Company had only one job in process on May 1. The job had been charged with $1,400 of direct materials, $6,192 of direct labor, and $5,712 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $11.90 per direct labor-hour. During May, the following activity was recorded: Work in process inventory on May 30 contains $4,773 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 overhead cost for the month would include a:

A) credit of $1,610 to Manufacturing Overhead
B) debit of $4,403 to Manufacturing Overhead
C) credit of $4,403 to Manufacturing Overhead
D) debit of $1,610 to Manufacturing Overhead