Here is some basic data for Superfly Company: Cost of materials purchases on account $72,400 Cost of materials requisitioned (includes $2,800 of indirect) $53,600 Direct labor costs incurred $79,100 Manufacturing overhead costs incurred, including indirect materials $87,600 Cost of goods completed $257.450 Cost of goods sold $167,400 Beginning raw materials inventory $17,100 Beginning work in process inventory $33,200 Beginning finished goods inventory $35,100 Predetermined manufacturing overhead rate (as % of direct labor cost) 115% A. debit to Work - in - Process Inventory account for $53,600. O B. credit to Manufacturing Overhead account for $2,800. O C. debit to Overhead account for $50,800. O D. debit to Work - in - Process Inventory account for $50,800