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 cost) $77,900 $45,300 $80,300 $98,800 $276,900 $149,000 $19,600 $35,300 $25,700 115% The journal entry to record actual manufacturing overhead costs includes a O A. debit to Work-in - Process Inventory account for $96,500. B. credit to Work -in - Process Inventory account for $98,800 O C. debit to Manufacturing Overhead account for $98,800. OD. credit to Manufacturing Overhead account for $96,500 Which of the following entries would be made to record $20,700 of labor-80% of which is direct, and 20% of which is indirect- to jobs? O A. Manufacturing Overhead 20,700 Manufacturing Wages 20,700 OB. Work in Process Inventory Manufacturing Overhead 16,560 4,140 Wages Payable 20,700 O C. Work in Process Inventory 20,700 Wages Payable 20,700 OD. Wages Payable 20,700 WIP Inventory Manufacturing Inventory 16,560 4,140