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