Cost of materials purchases on account Cost of materials requisitioned (includes $2,300 of indirect) Direct labor costs incurred Manufacturing overhead costs incurred, including indirect materials Cost of goods completed Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Predetermined manufacturing overhead rate (as % of direct labor as) $77,300 $45,600 $80,600 $98,300 $277,300 $150,000 20,000 $35,900 $25,400 120% he journal entry to record actual manufacturing overhead costs includes a A. credit to Work-in-Process Inventory account for $98,300. B. debit to Work-in-Process Inventory account for $96,000 C. debit to Manufacturing Overhead account for $98,300. D. credit to Manufacturing Overhead account for $96,000