Manufacturing overhead is assigned based on direct labor hours. During March 2021, 10,000 direct labor hours were logged. The predetermined overhead rate is $1.60 per direct labor hour. Which of the following would be included in the journal entry to assign manufacturing overhead? O A. Dr. Work in Process $16,000 O B. Dr. Manufacturing Overhead $16,000 O C. Dr. Finished Goods $16,000 O D. Cr. Raw Materials $16,000