If ABC Company estimates that total manufacturing overhead will be $400,000. It estimates to use $300,000 in raw materials, and $50,000 in direct labor. Actual costs incurred were $310,000 in raw materials and $55,000 in direct labor. ABC Company allocated manufacturing overhead based on direct labor hours. How much manufacturing overhead should be debited to work in process inventory?

a) $350,000

b) $365,000

c) $400,000

d) $440,000

-----With explanation please!