-Which Entry Records the Application of Overhead?
A) 1

$\begin{array}{|l|l|l|}\hline \text { 1. Work in process } & \mathrm{XXX} & \\\hline \text { Manufacturing overhead } & \mathrm{XXX} & \\\hline \text { Wages payable } & & \mathrm{XXX} \\\hline \text { 2. Salary expense } & \mathrm{XXX} & \\\hline \text { Wages payable } & & \text { XXX } \\\hline \text { 3. Manufacturing overhead } & \mathrm{XXX} & \\\hline \text { Accumulated amortization } & & \mathrm{XXX} \\\hline \text { 4. Work in process } & \mathrm{XXX} & \\\hline \text { Raw materials } & & \mathrm{XXX} \\\hline \text { 5. Work in process } & \mathrm{XXX} & \\\hline \text { Manufacturing overhead } & & \mathrm{XXX} \\\hline \text { 6. Manufacturing overhead } & \mathrm{XXX} & \\\hline \text { Raw materials } & & \mathrm{XXX} \\\hline \text { 7. Finished goods } & \mathrm{XXX} & \\\hline \text { Work in process } & & \mathrm{XXX} \\\hline \text { 8. Raw materials } & \mathrm{XXX} & \\\hline \text { Accounts payable } & & \mathrm{XXX} \\\hline\end{array}$
-Which entry records the application of overhead?

A) 1.
B) 5.
C) 6.
D) 3.