Cooper Corporation produces decorator wall coverings. Budgeted production is 240,000 square feet per month, and the standard direct labor requirement to make this amount is 6,000 hours. All overhead is allocated based on direct labor 2 hours. The following information is available: Budgeted Actual Amounts Results Production in units 268, 000 328,000 Total labor hours 6, 700 8, 200 8 Total variable overhead $ 10, 050 $ 12, 300 00:56:05 Total fixed overhead $ 7,370 $ 7, 690 Total overhead $ 17, 420 $ 19,990 The journal entry to apply overhead to Work in Process Inventory for the month included: Multiple Choice O A debit to Work in Process Inventory of $21,320. O A credit to Work in Process Inventory of $1,330. O A debit to Work in Process Inventory of $17,420. A debit to Work in Process Inventory of $19,990