Answer please ASAP

Jack Bergman Company uses a job-order costing system and has the following data available: $26,000 64,000 58,000 Beginning direct-materials inventory Beginning work-in-process inventory Beginning finished goods inventory Direct materials purchased on account Direct materials requisitioned Direct labor cost incurred Factory overhead incurred Cost of goods completed Cost of goods sold Overhead application rate(based on direct labor cost) 148,000 82,000 130,000 146,000 292,000 256,000 130% The journal entry to record the actual factory overhead costs incurred would include A) credit to Factory Department Overhead Control for $169,000 B) debit to Factory Department Overhead Control for $146,000 debit to Work-in-process Inventory for $146,000 D) credit to Work-in-process Inventory for $169,000 Direct materials of $10,000 are requisitioned by the production supervisor for the production area. Job-order costing is used. The journal entry to record this transaction is: $10,000 $10,000 A) Work-in-process $10,000 Inventory Direct Materials Inventory Direct Materials B) $10,000 Inventory Work-in-process Inventory C) Finished Goods $10,000 Inventory Direct Materials Inventory D) Direct Materials $10,000 Inventory Accounts payable $10,000 $10,000