QUESTION 13 Clarendon Designs makes fashion clothing and uses job order costing. This month, the firm used $70,000 of direct materials and $10,000 of indirect materials in the factory. Which of these journal entries would correctly record the transaction? Dr. Work-in-Process Inventory 80,000 . Cr. Raw Materials Inventory 80,000 Dr. Work-in-Process Inventory 70,000 Dr. Manufacturing Overhead 10,000 Cr. Raw Materials Inventory 80,000 Dr. Raw Materials Inventory 80,000 Cr. Finished Goods Inventory 70,000 Cr. Work-in-Process Inventory 10,000 Dr. Manufacturing Overhead 80,000 Cr. Raw Materials Inventory 80,000 B. . OD. QUESTIUN 14 Devon, Inc. uses job order costing and had the following estimated and actual production data for the year Total estimated manufacturing overhead costs for the year $140,000 Total estimated direct labor costs for the year $330,000 Total estimated direct labor hours for the year 11,000 DLH Actual manufacturing overhead costs for the year $150,000 Actual direct labor costs for the year $360,000 Actual direct labor hours for the year 11,600 DLH The firm allocates its manufacturing overhead based on direct labor costs. What is the predetermined overhead allocation rate for the year? (Round answer to the nearest cent.) O A. $2.36 per DL$ O B. $0.42 per DLS OC. $12.07 per DLS OD. $2.57 per DLS