Dazzle, Incorporated produces beads for jewelry making use. The following information summarizes production operations for June. The journal entry to record overhead applied during June is:

Direct materials used	$ 94,000
Direct labor used	167,000
Predetermined overhead rate (based on direct labor)	160%
Goods transferred to finished goods	439,000
Cost of goods sold	451,000
Credit sales	817,000

A. Debit Work in Process Inventory $267,200; credit Factory Overhead $267,200.

B. Debit Work in Process Inventory $167,000; credit Factory Overhead $167,000.

C. Debit Factory Overhead $267,200; credit Cash $267,200.

D. Debit Work in Process Inventory $167,000; credit Factory Wages $167,000.

E. Debit Work in Process Inventory $167,000; credit Cash $167,000.