In a job costing system, the entry to record the application of overhead to specific jobs is to

• A.Debit overhead control and credit work-in-process control.

• B.Debit overhead applied and credit cost of goods sold control.

• C.Credit work-in-process control and debit overhead applied using a predetermined overhead rate.

• D.Debit work-in-process control and credit overhead applied using a predetermined overhead rate.