Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020, Indirect manufacturing labor cost incurred $1,300,000. The journal entry is:

a. Manufacturing Overhead Control debit $1,300,000 and Materials Control credit $1,300,000.

b. Work-in-Process Control debit $1,300,000 and Wages payable control credit $1,300,000.

c. Wages payable control debit $1,300,000 and Manufacturing Overhead Control credit $1,300,000.

d. Wages payable control debit $1,300,000 and Work-in-Process Control credit $1,300,000.

United Company blends and sells two products X&Y. each with different sales strategies, distribution channels, and product offerings. United is now considering the sale of a bundled product consisting of X&Y. For the most recent year, United reported retail price of X product $192, of Y product $448 and of (X+Y) $520. Using the incremental revenue-allocation method, with X ranked as the primary product, the revenue allocated to Y product is:

a. $328.

b. $364.

c. $448.

d. $192.

Please please, I don't have enough time, help me