The predetermined overhead rate for Hill Corp. is $3.20 per direct labor hour. In May 2021, Hill Corp. worked 4,300 direct labor hours. The journal entry to apply manufacturing overhead would include which of the following?

• A. Dr. Cost of Goods Sold $13,760
• B. Dr. Work in Process $13,760
• C. Dr. Finished Goods $13,760
• D. Dr. Manufacturing Overhead $13,760