In costs are accumulated by department. O process costing O activity-based cosing Odirect costing Ovariable costing D Question 16 2 pts In job-order costing, the journal entry for overhead applied at the rate of $3 per direct labor hour when 210 direct labor hours were worked is: Debit Overhead Control for $630 and credit WIP for $630 O Debit WIP for $210 and credit Overhead Control for $210 O Debit Overhead Control for $210 and credit WIP for $210 d