Reames Inc. has determined a FOH rate of $$1\mathrm{.}60/$machine hour for the current year. They have also gathered the following information:

Reames has used a total of $30,000$ machine hours and $22,000$ labor hours during the current year and has incurred FOH costs of $$45,000.$

What is the appropriate adjusting journal entry?

a$)$ COGS Dr$.$

FOHCr.

b$)$ WIP Dr$.$

FOHCr.

c$)$ COGS Dr$.$

DM Cr$.$

d$)$ FOHDr.

COGS Cr$.$