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:
Leases
Contracts in which one party, the lessor, grants another party, the lessee, the right to use an asset for a specified period in return for regular payments.
Property
Legally recognized rights to possess, use, and dispose of something tangible or intangible.
Partnership
A legal arrangement where two or more individuals share the ownership, profits, and liabilities of a business.
Revised Uniform Partnership Act
The Revised Uniform Partnership Act provides an updated and standardized set of laws to govern the operation of partnerships within the jurisdictions that have adopted it.
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