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Altec Designs makes fashion clothing and reports the following data for the month of September: Salaries paid to seamstresses $120,000 Wages paid to fabric cutters 20,000 Indirect wages 7,000 What is the journal entry to record the total labor charges incurred during September, which will be paid at a later date? 140,000 7,000 147,000 147,000 O A. Work-in - Process Inventory Manufacturing Overhead Wages Payable O B. Wages Payable Finished Goods Inventory Work-in - Process Inventory OC. Work - in - Process Inventory Wages Payable OD. Manufacturing Overhead Wages Payable 127,000 20,000 147,000 147,000 147,000 147,000 Aaron, Inc. estimates direct labor costs and manufacturing overhead costs for the coming year to be $760,000 and $510,000, respectively. Aaron allocates overhead costs based on machine hours. The estimated total labor hours and machine hours for the coming year are 17,000 hours and 7,000 hours, respectively. What is the predetermined overhead allocation rate? (Round your answer to the nearest cent.) O A. $1.49 per labor hour OB. $30.00 per labor hour OC. $72.86 per machine hour OD. $108.57 per machine hour