Libby Company manufactures a single product by a continuous process, involving the production departments. The records indicate that direct materials, direct labor, and applied factory overhead for Department 1 were $160,000, $125,000, and $150,000, respectively. The entry to journalize applied factory overhead is

a. Account Debit Credit Work in ProcessDepartment 1 150,000 Factory OverheadDepartment 1 150,000

b. Account Debit Credit Overhead Expense 150,000 Work in ProcessDepartment 1 150,000

c. Account Debit Credit Work in ProcessDepartment 1 150,000 Materials 150,000

d. Account Debit Credit Work in ProcessDepartment 1 150,000 Wages Payable 150,000