Please help urgent

Cost of materials purchases on account Cost of materials requisitioned (includes $2,000 of indirect) Direct labor costs incurred Manufacturing overhead costs incurred, including indirect materials Cost of goods completed Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Predetermined manufacturing overhead rate (as % of direct labor cost) The journal entry to record the cost of raw materials placed into production involves a $72,200 $53,500 $79,000 $88,000 $257,550 $167,300 $17,700 $33,400 $35,400 130% O A. debit to Work - in - Process Inventory account for $51,500 O B. debit to Work -in - Process Inventory account for $53,500 O C. credit to Manufacturing Overhead account for $2,000 OD. debit to Overhead account for $51,500