Hunten Manufacturing assigns overhead based on machine hours. The Milling Department logs 1,400 machine hours and Cutting Department shows 4,000 machine hours for the period. If the overhead rate is $6 per machine hour, the entry to assign overhead will show a
A) debit to Manufacturing Overhead for $22,000.
B) credit to Manufacturing Overhead for $27,000.
C) credit to Manufacturing Overhead for $32,400.
D) debit to Work in Process for $24,000.