An accountant recently debited Manufacturing Overhead and credited Account Payable at a company that uses job order costing. The accountant was: Select one: O a. recognizing the cost of direct labor. O b. applying a predetermined overhead amount to production. O c recording a year-end adjustment for an insignificant amount of underapplied overhead. O d. recognizing actual overhead incurred during the period. O e. recognizing the completion of production.