In a job-order costing system, the journal entry to record depreciation on factory equipment would be recorded by a:

a.Debit to Depreciation Expense, credit to Accumulated Depreciation

b.Debit to Manufacturing Overhead, credit to Depreciation Expense

c.Debit to manufacturing Overhead, credit to Work-in-Process

d.Debit to Manufacturing Overhead, credit to Accumulated Depreciation