A. debit to Work - in - Process Inventory account for $53,600. B. credit to Manufacturing Overhead account for $2,800. C. debit to Overhead account for $50,800. D. debit to Work - in - Process Inventory account for $50,800. All Things Auto uses an activity - based costing system to assign costs in its auto - parts division. Total manufacturing costs for Part 003 is A. $36,125 B. $46,125 C. $32,300 D. $22,300