52. Actual overhead accumulated in the overhead control account is P100,000 and direct labor cost is P180,000. What is the journal entry to record the application of overhead if the company uses one overhead account? A. Factory Overhead Control P100,000 Factory Overhead Applied P100,000 B. Factory Overhead Applied P100,000 Factory Overhead Control P100,000 C. Work in Process P100,000 Factory Overhead Control P100,000 D. Work in Process P100,000 Factory Overhead Applied P100,000