Midiown, inc. uses a predetermined overhead alocation rate of $67 per direct labor hour, in January, the company complesed Job A23 which uskred 16 direct labor hours. Which of the following correctly deschbes the journal entry to aliocate overhead to the job? A. debit Manufactuning Overhead 567 and eredi Work - in - Process inventory 567 B. debit Finshed Goods inventory 51,072 and credi Manutacturing Overhead $1,072 C. debit Cost of Goods Sold $87 and credi Finished Goods inventory \$67? D. debit Work-in - Process inventory $1,072 and credi Manulactuing Oventead $1,072