Cost of materials purchases on account $80,200 Cost of materials requisitioned (includes $2,700 of indirect) $55,600 Direct labor costs incurred $95,400 Manufacturing overhead costs incurred, including indirect materials $94,400 Cost of goods completed $252,200 Cost of goods sold $137,100 Beginning raw materials inventory $19,000 Beginning work in process inventory $33,000 Beginning finished goods inventory $36,200 Predetermined manufacturing overhead rate (as % of direct labor cost) 130% The journal entry to record the allocation of manufacturing overhoad involves a debit to work in process inventory of A $94.400 OB. $124.020 C. $72.280 OD. $76,400