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A ABC Styles Text Box Themes 1. 12 . 1 .3 . 1 .4 . 1 5 . 1 .6 . 1 . 7 . 1 . 8 . 1 . 9 . 1 10 . 1 1 1 . 1 12 . 1 13. 1 14 . 1 . 1 16 1 17 1 Wright Brothers is debating the use of direct labour cost or direct labour hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the year ended December 31, 2007. Estimated direct labour cost $449,500 Actual direct labour cost $441,000 Estimated manufacturing overheads $359,600 Actual manufacturing overhead costs $338,000 Estimated direct labour hours 248,000 Actual direct labour hours 242,000 Using direct labour hours as the cost driver, the journal entry to dispose of the manufacturing overhead variance is: Select one: a. Dr. COGS $14,800 and Cr. Manufacturing Overhead $14,800 b. Dr. Manufacturing Overhead $14,800 and Cr. COGS $14,800 c. Dr. Manufacturing overhead $12,900 and Cr. COGS $12,900 d. Dr. WIP $12,900 and Cr. Manufacturing Overhead $12,900 The Quadrangle Fabrication Plant had a fire at the beginning of 2013 and most of the records for the year 2012 were lost. Some data for the year 2012 were located by the accountants and are shown below. Total manufacturing overhead estimated at the beginning of the year: $105,840 Total direct labor costs estimated at the beginning of the year: $186,000 Total direct labor hours (DLH) estimated at the beginning of the year: Actual manufacturing overhead costs for the year: 3.600 DLH Actual direct labor costs forthe year: $99,760 Actual direct labor hours (DLH) for the year: $142,000 2.950 DLH The company bases its manufacturing overhead allocation on direct labour hours. What was the predetermined manufacturing overhead allocation rate for 2012? Select one: A. $27.71 B. $35.87 C. $33.82