Clydes Dog Biscuit Bakery, Ltd. makes dog biscuits in sequential processes, Baking and Packaging. It uses process costing to account for production costs during each period. The following is information obtained from the source documents for Clydes for the month of April:

Raw materials purchased (direct and indirect)	$247,908
Raw materials inventory (direct and indirect), beginning balance	$59,011
Direct materials used Baking Department	$179,422
Direct materials used Packaging Department	$80,117
Direct labor used Baking Department	$231,956
Direct labor used Packaging Department	$112,478
Factory OH Applied Baking Department	$255,152
Factory OH Applied Packaging Department	$123,726
Indirect materials used	$3,855
Indirect labor used	$23,379
Other Factory overhead costs Actual (e.g. factory rent, factory utilities)	$351,802
Work in process (WIP) inventory, beginning balance Baking Department	$71,821
Work in process (WIP) inventory, beginning balance Packaging Department	$94,904
Costs assigned to units completed and transferred out of Baking Department to the Packaging Department	$651,827
Finished goods inventory, beginning balance	$68,032
Costs assigned to units completed and transferred out of Packaging Department to Finished Goods	$974,256
Cost of goods sold	$950,993
Sales	$2,008,248

The journal entry to record Factory OH applied during the period is:

Group of answer choices

Debit: WIP Inventory $378,878

Credit: Factory OH $378,878

Debit: Factory OH $379,036

Credit: Raw Materials Inventory $3,855

Credit: Factory Wages Payable $23,379

Credit: Cash $351,802

Debit: Factory OH $378,878

Credit: WIP Inventory Baking $255,152

Credit: WIP Inventory Packaging $123,726

Debit: Factory OH $379,036

Credit: WIP Inventory $379,036

Debit: WIP Inventory Baking $255,152

Debit: WIP Inventory Packaging $123,726

Credit: Factory OH $378,878