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Refer to the T - account below:Manufacturing OverheadDebitCredit ( 2 ) ( 3 ) ( 4 ) ( 5 ) ( 6 ) 4 ,

Refer to the T-account below:Manufacturing OverheadDebitCredit(2)(3)(4)(5)(6)4,000(9)150,00015,00080,00030,00025,000154,000150,000Balance 4,000Entry (4) could represent which of the following except? A. Indirect labor cost incurred. B. Factory insurance cost C. Overhead cost applied to Work in Process. D. Depreciation on factory equipment.

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