Here is some basic data for Delta Manufacturing:

Cost of materials purchases on account	$77,700
Cost of materials requisitioned (includes $ 3 comma 000$3,000 of indirect)	$45,400
Direct labor costs incurred	$81,600
Manufacturing overhead costs incurred, including indirect materials	$99,000
Cost of goods completed	$277,400
Cost of goods sold	$149,900
Beginning raw materials inventory	$19,100
Beginning work in process inventory	$35,400
Beginning finished goods inventory	$25,800
Predetermined manufacturing overhead rate (as % of direct labor cost)	120%

The journal entry to record actual manufacturing overhead costs includes a

A.credit to Manufacturing Overhead account for $96,000.

B.credit to WorkinProcess Inventory account for $99,000.

C.debit to Work inProcess Inventory account for $96,000.

D.debit to Manufacturing Overhead account for $99,000.