If direct labor for the month is $80000 and overhead is applied based on 75% of direct labor dollars, what is the entry to apply overhead?

A. Debit work-in-process inventory $80000; credit payroll $80000

B. Debit overhead-applied $60000;credit work-in-process

C. Debit work-in-process inventory $60000; credit overhead- applied $60000

D. Debit work-in-process inventory $80000;credit overhead applied $80000