Reynolds manufacturing has estimated total factory overhead cost of $$122,400$ and expected direct labor hours of $10,200$ for the current fiscal year $.$ If job $117$ incurs., $1,360$ direct labor hours, work in process will be debited and Factory Overhead credit for:

A$=$$$61,200\mathrm{.}00$

C$=$$$1,360\mathrm{.}00$

D$=16,320$