ABC Company uses a Materials Inventory account to record both direct and indirect materials. ABC charges direct materials to WIP, while indirect materials are charged to the Factory Overhead account. During the month of April, the company has the following cost information:

Total materials (direct and indirect) purchased

$

91,000

Indirect materials issued to production

10,500

Total materials issued to production

133,000

Beginning materials inventory 52,500

The debit to the Factory Overhead Account is:

A. $10,500

B. $91,000

C. $122,500

D. $133,000

E. $52,500