Manufacturing overhead allocated to job 101 is 130,000 TL, manufacturing overhead allocated to job 102 is 100,000 TL, manufacturing overhead allocated to job 103 is 150,000. What is the transfer to work-in process record?

Select one:

a. Debit: 151 Work-in process 250,000 Detail: Job 101 70,000, Job 102 80,000, Job 103 100,000 Credit: 731 Manufacturing overhead applied 250,000

b. Debit: 151 Work-in process 380,000 Detail: Job 101 130,000, Job 102 100,000, Job 103 150,000 Credit: 731 Manufacturing overhead applied 380,000

c. Debit: 730 Manufacturing overhead 380,000 Detail: Job 101 130,000, Job 102 100,000, Job 103 150,000 Credit: 731 Manufacturing overhead applied 380,000

d. Debit: 731 Manufacturing overhead applied 380,000 Detail: Job 101 130,000, Job 102 100,000, Job 103 150,000 Credit: 151 Work-in process 380,000