5. Melody Scott Company uses a job-order costing system and has the following data available: Beginning Direct Materials Inventory Beginning Work-In-Process Inventory Beginning Finished Goods Inventory Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of Goods Sold Overhead application rate (based on direct labor cost) $26,000 $64,000 $58,000 $148,000 $82,000 $130,000 $146,000 $292,000 $256,000 130% The journal entry to record the actual factory overhead costs incurred would include a A) Debit to Factory Department Overhead Control for $146,000 B) Credit to Factory Department Overhead Control for $169,000 C) Debit to Work-In-Process Inventory for $146,000 D) Credit to Work-In-Process Inventory for $169,000