24) During the month, Barrera Manufacturing incurred (not paid)1465000in direct br Department 1, s22,000 direct labor costs in Department 2, and of the following is NOT part of the summary journal entry to costing is used. )$45,000 in direct labor costs in $3500 of indirect labor costs. Which record these transactions? Process 24) A) debit to Work-in-Process Inventory for $70,500 B) debit to Manufacturing Overhead for $3500 C) debit to Work- in- Process Inventory-Department 1 for $45,000 D) credit to Wages Payable for $70,500 25) Galley Company, a manufacturer of small kitchen appliances, had the following activities allocated costs, and allocation bases: Activities Allocated CostsAllocation Base Account billing (lines Account verification $47,000 $17 15,000 lines 23,000 dence (letters) The above activities are carried out at two of its regional offices. Northeast Office Midwest Office Activities 100 12,000 li Account billing (lines Account verification (accounts) Correspondence (letters) 700 100 40 letter D) $3.13 What is the cost per line for the account billing activity? (Round your answer to the nearest cent.) C) $33.00 B) $23.50 A) $4.40