A manufacturer estimates total foctory orerhead costs of $4.752,000 and total direct labor costs of $2.200,000 for its first yeur of operabins. During January. the company used $100,000 of direct labor cost in its Bending deportmem and $75,000 of direct labor cost in its Botting department. The company computes its predeteemined oveinead tate as a percentsge of direct labor cost. Which of the following is the correct journal entry to apoly foctory overhesd to the Blending and Bottling departments Mutwe Choise