During the week ending on November 30, total factory payroll incurred was $ 6000. of this total , 80% was for direct labor, the entry to record the payroll distribution would include

A. debit work-in-progress 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