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 hours. The following information is available: Production in units Total labor hours Total variable overhead Total fixed overhead Total overhead Budgeted Amounts 248,000 6,200 $ 9,300 $ 5,270 $ 14,570 Actual Results 308,000 7,700 $ 11,550 $ 5,540 $ 17,090 The Journal entry to apply overhead to Work in Process Inventory for the month included: Multiple Choice A credit to Work in Process Inventory of S1,005. A debit to Work in Process Inventory of $14,570. A debit to Work in Process Inventory of $17,090