An accountant recently debited Work-in-Process Inventory and credited Manufacturing Overhead at a company that uses normal costing. The accountant was:

A.applying a predetermined overhead amount to production.

B. recognizing receipt of the factory utilities bill.

C. recording a year-end adjustment for an insignificant amount of underapplied overhead.

D. recognizing actual overhead incurred during the period.

E.recognizing the completion of production.