Longstaff Inc. has provided the following data for the month of March. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

			Work in Process	Finished Goods	Cost of Goods Sold	Total
Direct Materials			4290	12480	31200	47970
Direct Labor			5260	17160	42900	65320
Manufacturing overhead applied			4100	10660	26240	41000
Total			13650	40300	100340	154290

Manufacturing overhead for the month was overapplied by $5,000. The Corporation allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for March would include the following: A. debit to Work in Process of $13,650 B. debit to Work in Process of $500 C. credit to Work in Process of $13,650 D. credit to Work in Process of $500