Applied overhead at the rate of 150% of direct labor costs. Labor costs for the period amounted to $9,000, of which $800 was indirect labor. The entry to record this includes:

Select one:

debit Work in Process, $12,300; credit Manufacturing Overhead, $12,300

debit Manufacturing Overhead, $12,300; credit Work in Process, $12,300

debit Manufacturing Overhead, $13,500; credit Work in Process, $13,500

debit Work in Process, $13,500; credit Manufacturing Overhead, $13,500