Simply Product Inc has recorded total manufacturing overhead amounting RM50,000 and estimated machine hours 10,000 hours. The overhead cost is allocated to jobs based on the machine hours. Job order No. 1144 used 1,500 machine hours and job order No. 1145 used 1,700 machine hours. The correct journal entries for job order No. 1144 is

A.Debit manufacturing overhead RM7,500 and credit work in process RM7,500.

B.Debit work in process RM27,778 and credit finished goods inventories RM27,778.

C.Debit work in process RM7,500 and credit manufacturing overhead RM7,500.

D.Debit work in process RM50,000 and credit manufacturing overhead RM50,000.