Total manufacturing-related costs incurred by Alloy Company in October for all its jobs are as follows:

Direct materials	$1000
Insurance of factory building	160
Direct labor	1,400
Property taxesfactory building	700
Other factory overhead costs	1,550
Factory overhead applied	1,950

Assuming Alloy uses a normal costing system and applies overhead based on a predetermined rate, what is the credit to Overhead Control to close the account at the end of the year?

a.$560

b.$460

c.$1,250

d.$1,320