6. Some units of output failed to pass final inspection at the end of the manufacturing process. The production and inspection supervisors determined that the incremental revenue from reworking the units exceeded the cost of rework. The rework of the defective units was authorized, and the following costs were incurred in reworking the units: Materials requisitioned from stores: Direct materials Miscellaneous supplies Direct labor P 5,000 P 300 P 14,000 The manufacturing overhead budget includes an allowance for rework. The predetermined manufacturing overhead rate is 150% of direct labor cost. The account(s) to be charged and the appropriate charges for the rework cost would be: A. Work-in-process inventory control for P 19,000 B. Work-in-process inventory control for P 5,000 and factory overhead control for P35,300 C. Factory overhead control for P19,300 D. Factory overhead control for P40,300