Answer:
(A) debit Work in Process Inventory and credit Factory Overhead
Explanation:
On cost accounting, the debit is the destination of the cost.
And the credit the origin, to record the allocation of factory overhead, the destination is the work in proces, and the origin, the reason of existence of the cost is the factory ovehead which, will be credited.
Same idea applies when posting the materials used and the direct labor. A debit to work in process(destination) is made and then, a credit to raw materials inventory (origin) or labor payable (origin)
