Here is some basic data for Bella Company:

Cost of materials purchases on account $80,000
Cost of materials requisitioned (includes $2,000 of indirect) 55,000
Direct labor costs incurred 95,000
Manufacturing overhead costs incurred, including indirect materials 93,500
Cost of goods completed 252,000
Cost of goods sold 137,000
Beginning raw materials inventory 19,000
Beginning work in process inventory 33,000
Beginning finished goods inventory 35,500
Predetermined manufacturing overhead rate (as % of direct labor cost) 125%

The journal entry to record the allocation of manufacturing overhead involves a debit to work in process inventory of
A) $118,750.
B) $93,500.
C) $68,750.
D) $76,000.

A
Explanation: A) 95,000 × 125% = 118,750