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? 
Definitions:
B2C
B2C (Business-to-Consumer) describes the process of selling products and services directly from businesses to the end-users or consumers.
Volume
The amount of space that a substance or object occupies, or that is enclosed within a container.
Complex
Consisting of many different and connected parts, making something hard to understand, solve, or analyze.
Affiliate Marketing
A digital marketing strategy where businesses pay external parties or affiliates a commission for directing traffic or sales to their products or services.
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