The following data, provided by Siemens Corporation, is for the month of August. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Manufacturing overhead for the month was underapplied by $4,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts. The journal entry to record the allocation of any underapplied or overapplied manufacturing overhead for August would include the following:

Select one:

a. debit to Work in Process of $11,650

b. debit to Work in Process of $400

c. credit to Work in Process of $11,650

d. credit to Work in Process of $400

Direct materials. Direct labor Manufacturing overhead applied Total Work In Finished Cost of Process Goods Goods Sold Total 6,310 $25,520 $33,930 65,760 23,400 43,240 2.240 17.600 3.100 12,090 15,810 31,000 $11.650 S55.210 $13.140 0.000