Lily Co. applies the manufacturing overhead based on 130% of the direct labor costs. Lily Co. incurs $245,000 in direct labor costs. Of those, $145,000 of the factory labor was used by Prepping Department and the remainder of the factory labor was used by Cooking Department. Which of the following journal entries is correctly for assigning manufacturing overhead? DR: Work in Process Inventory - Prepping $188,500 and Work in Process Inventory - Cooking $130,000; CR: Manufacturing Overhead $318,500 DR: Work in Process Inventory - Prepping $145,000 and Work in Process Inventory - Cooking $100,000; CR: Manufacturing Overhead $245,000 DR: Workin Process Inventory $245,000; CR: Manufacturing Overhead $245,000 DR: Workin Process Inventory $318,000: CR: Manufacturing Overhead $318.00