Which of the following journal entries would be used to record application of manufacturing overhead to work in process in a process costing system with two processing departments, department A and department B?

A) Manufacturing Overhead Work in Process--Department A Work in Process--Department B B) Work in Process--Department A XXX Work in Process--Department B XXX Manufacturing Overhead C) Work in Process--Department B XXX Work in Process--Department A Manufacturing Overhead D) Work in Process--Department A XXX Work in Process--Department B Manufacturing Overhead