If direct labor for the month is $40000, overhead is applied based on direct labor, annual overhead is $600000, and annual direct labor is $1000000 , what is the entry to charge direct labor to production

A. Debit work-in-process inventory $40000; credit payroll $40000

B. Debit overhead-applied $40000; credit work-in-process inventory $40000

C. Debit work-in-process inventory $24000;credit overhead-applied $24000

D. Debit work-in-process inventory $66000;credit overhead-applied $66000