Reynolds Manufacturers Inc. has estimated total factory overhead costs of $$95,000$ and expected direct labor hours of $9,500$ for the current fiscal year. If Job$-117$ incurs $2,300$ direct labor hours, Work in Process will be debited and Factory Overhead will be credited for

a$.$ $$21,850$

b$.$ $$95,000$

c$.$ $$2,300$

d$.$ $$23,000$