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

Direct materials	$2,000
Insurance on factory building	$320
Direct labor	$2,800
Property taxes: factory building	$1,900
Other factory overhead costs	$1,000
Overhead applied	$3,000

Assuming Alloy uses a job-order costing system and applies overhead based on a PDOH rate, which of the following is MOST LIKELY to be part of the journal entry to close the Overhead Control account at the end of the period?

	a.	Debit: Overhead Control $5,020
	b.	Credit: Overhead Control $5,020
	c.	Credit: Overhead Control $220
	d.	Debit: Overhead Control $220