From the selections offered below, select the one journal entry that properly presents the application of Factory Overhead to Work in Process if the driver is Drop-Forge Strokes and the rate is $1.75 per stroke and the meter read 1,780 at the start of the day and 2,890 at the end of the day.

a.

Jan 21Work in Process1.75

Factory Overhead1.75

b.

Jan 21Work in Process1,942.50

Depreciation Expense1,942.50

c.

Jan 21Work in Process1,942.50

Cash1,942.50

d.

Jan 21Work in Process1,942.50

Factory Overhead1,942.50