Mona Company has decided that direct labor hours is a good basis on which to apply overhead to production. The predetermined overhead rate for the most recent year is $10 for each direct labor hour. The following data were collected during the year: 

Actual number of direct labor hours worked = 25,000 hours 

Actual amount of manufacturing overhead = $230,000 

Mona Company applied manufacturing overhead during the year. 

Which ONE of the following should be included in the summary journal entry necessary to record this application of manufacturing overhead? 

CREDIT to Manufacturing Overhead for $250,000 

CREDIT to Manufacturing Overhead for $230,000 

CREDIT to Work-in-Process Inventory for $230,000 

CREDIT to Work-in-Process Inventory for $250,000