Please write out correct answer and whether its A, B, C or D. Thank you.

Vintage Audio, Inc. budgeted the following conversion costs for its just-in-time cell manufacturing and assembling an audio speaker: Budget Conversion Cost Categories Labor Supplies Utilities $ 9,000 2,000 1,600 Total $ 12,600 Assume actual conversion costs incurred equal the monthly budget. What entry should be made when actual conversion costs are incurred using just-in-time costing? Work in process 12,600 Wages payable 9,000 Supplies 2,000 Accounts payable 1,600 Conversion Costs 12,600 Wages payable 9.000 Supplies 2,000 Accounts payable 1,600 Factory overhead 12,600 Wages payable 9,000 Supplies 2,000 Accounts payable 1,600 Raw & in process inventory 12,600 Factory overhead 12,600