A manufacturer estimates total factory overhead costs of $4,752,000 and total direct labor costs of $2,200,000 for its firnt year of oper rations Duting January, the company used $100,000 of direct labor cost in its Biending department and $75,000 of direct labor cost in its Bonfing departiment. The company computes its predetermined overhead tate as a percentage of direct labor cost. Which of the following is the carfect. foumal entry to apply factory overhead to the Blending and Bottling departments. Multiplo-Chotce Overhead $373,000. Deoit Work in Process inventory \$378,000; creat Factory Overtead $378,000 Debit Wouk in Process inventory-Biending $216,000; debit Work in Process wiventory-fiothing $102,000, credit Factory Wage? Payobie 5378.000 Debit Work in Process finventory - Blending \$216,000; debilt Work in Process inventory - Botaing $162,000, credit Factory Overheod $378,000. Debit Work in Process Inventory \$378,000; credit Factory Oveiheod $372,000 Debit Work in Process inventory-Blending \$216,000; debit Work in Process inventory-Botting \$152,000; credit Factory Woges Poyoble $378,000 : Debit Work in Process imventory-Blending \$100,000, debit Work in Process inventory-Botsing \$75,000; ctedit Factory. Overhead $175,000 Debit Work in Process inventory \$175,000; credit Factory Overnead \$175,000