during the week ending Nov 30, total factory payroll incurred was $60,000. of this total 80% was for direct labor. The entry to record payroll distribution would include

a-debit work in process inventory 4800 and overhead control-1200

b-debit work in process inventory 6000

c-debit work in process inventory 4800 and overhead applied-1200

d-debit work in process inventory 4800 and indirect labor expense-1200