why is it option B?

TIF 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? XXX XXX XXX A) Manufacturing Overhead Work in Process --Department A Work in Process --Department B B) Work in Process-Department Work in Process-Department B Manufacturing Overhead C) Work in Process--Department B Work in Process-Department A Manufacturing Overhead D) Work in Process--Department A Work in Process-Department B Manufacturing Overhead Actuat MOH Apple xxx 0) WoWork in proing overne XXX 9 Dep Utility Indret LAO Im A Option A B. Option B C. Option C D. Option D