Reynolds Manufacturers Inc. has estimated totalfactory overhead costs of $$89,600$ and expected direct labor hours of $11,200$ for the current fiscal year. If job $117$ incurs $1,560$ direct labor hours, Work in Process will be debited and Factory Overhead will be credited for

a$.$ $$89,600$

b$.$ $$12,480$

c$.$ $$1,560$

d$.$ $$44,800$