Conoco Company has an actual factory overhead cost of Depreciation Expense-Equipment of $5000. Job-order costing is used. The Journal entry to record this actual cost would include: a- Debit Work-in-Process inventory $5000 and Credit to Factory Department Overhead Control $5000 b- Debit to Depreciation Expense-Equipment $5000 and Credit to Accumulated Depreciation-Equipment $5000. c- Debit to Work-in-Process inventory $5000 and Credit to Factory Department Overhead Applied $5000 d- Debit to Factory Department Overhead Control $5000 and Credit to Accumulated Depreciation-Equipment $5000