Kilbuck Company operates in a lean manufacturing environment. Kilbuck applies conversion costs at a rate of $25 per unit. Kilbuck produced 12,000 units during May. Kilbuck's actual conversion costs for the month of May were:

Direct and indirect labor	$150,000
Machine depreciation	85,000
Maintenance and supplies	60,000
Total conversion costs	$295,000

The journal entry to record applied conversion costs for May will include a

a. debit to Conversion Costs for $300,000

b. credit to Work in Process Inventory for $300,000

c. debit to Raw and In Process Inventory for $300,000

d. credit to Raw and In Process Inventory for $295,000