The entry to allocate manufacturing overhead costs to production involves which of the following?

a. Debit to work in process inventory for the standard rate of overhead times the standard quantity of the allocation base allowed for actual output

b. Debit to work in process inventory for the actual cost of overhead

c. Credit to work in process inventory for the actual cost of overhead

d. Credit to work in process inventory for the standard rate of overhead times the standard quantity of the allocation base allowed for actual output