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Vilma Corporation has two manufacturing departments--Forming and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Forming Assembly Total Estimated total machine-hours (MHs) 9,000 1,000 10,000 Estimated total fixed manufacturing overhead $ 52,200 $ 2,400 $ 54,600 cost Estimated variable manufacturing overhead $ 2.00 $ 2.10 cost per MH During the most recent month, the company started and completed two jobs-- Job B and Job H. There were no beginning inventories. Data concerning those two jobs follow: Job B Job H Forming machine-hours Assembly machine-hours 6,100 2,900 400 600 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job His closest to: In a job order cost accounting system, the entry to record the cost of goods manufactured is: a. debit Work-in-process, credit Finished Goods Inventory b. debit Finished Goods Inventory, credit Work-in-Process c. debit Work-in-process, credit Cost of Goods Sold d. debit Cost of Goods Manufactured, credit Work-in-Process