Questions $56$ utilize the following information regarding dining tables manufactured and sold

by Urban Custom Tables Co$.($UCT$)$ in $2023$ as shown below:

Responsibility Center Location Cost Amount

Retail Store Costs

Employee Wages $$70,000$

Store Manager Wages $$60,000$

Annual Rent $$100,000$

Factory Costs

Electricity Costs $$2,000$

Employee $($Welder$)$ Wages $$55,000$

Employee $($Supervisor$)$ Wages $$85,000$

Lumber Costs $$20,000$

Property Taxes $$1,200$

Steel & Other Metal Costs $$20,000$

Administrative Costs

Accounting Software $$2,500$

Accounting Personnel Wages $$65,000$

Marketing Costs $$ Digital $$14,500$

Janitorial Wages $$37,000$

$5.$ Which of the following best represents the journal entry to record manufacturing overhead costs

at the factory?

A$.$ Dr$.$ Manufacturing Overhead $.............$ $$88,200$

Cr$.$ Electricity Costs $.....................$ $$2,000$

Cr$.$ Property Taxes $......................$ $$1,200$

Cr$.$ Employee $($Supervisor$)$ Wages $$85,000$

B$.$ Dr$.$ Electricity Costs $...........................$ $$2,000$

Dr$.$ Property Taxes $.............................$ $$1,200$

Dr$.$ Employee $($Supervisor$)$ Wages $....$ $$85,000$

Cr$.$ Manufacturing Overhead $.......$ $$88,200$

C$.$ Dr$.$ Manufacturing Overhead $.............$ $$58,200$

Cr$.$ Electricity Costs $.....................$ $$2,000$

Cr$.$ Property Taxes $......................$ $$1,200$

Cr$.$ Employee $($Welder$)$ Wages $.....$ $$55,000$

D$.$ Dr$.$ Electricity Costs $...........................$ $$2,000$

Dr$.$ Property Taxes $.............................$ $$1,200$

Dr$.$ Employee $($Welder$)$ Wages $...........$ $$55,000$

Cr$.$ Manufacturing Overhead $.......$ $$58,200$