Melody Scott Company uses a job-order costing system and has the following data available:

Beginning Direct Materials Inventory $26,000

Beginning Work-In-Process Inventory $64,000

Beginning Finished Goods Inventory $58,000

Direct materials purchased on account $148,000

Direct materials requisitioned $82,000

Direct labor cost incurred $130,000

Factory overhead incurred $146,000

Cost of goods completed $292,000

Cost of Goods Sold $256,000

Overhead application rate (based on direct labor cost) 130%

The journal entry to record the actual factory overhead costs incurred would include a ________.

A) Debit to Factory Department Overhead Control for $146,000

B) Credit to Factory Department Overhead Control for $169,000

C) Debit to Work-In-Process Inventory for $146,000

D) Credit to Work-In-Process Inventory for $169,000