Russell, Inc. estimated manufacturing overhead costs for the year at $378,000, based on 182,000 estimated direct labor hours. Actual direct labor hours for the year totaled 193,000. The Manufacturing Overhead - Control account contains debit entries totaling $391,000. The Manufacturing Overhead for the year was (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar) Select one: A. $10,440 overallocated B. $34,544 overallocated C. $10,440 underallocated D. $34,544 underallocated On June 30, Tannehill, Inc, finished Job 750 with total job costs of $4,600 and transferred the costs to Finished Goods Inventory. On July 6, Tannehill completed the sale of the goods from Job 750 to a customer for $5,100 cash. Which of the following is the correct entry needed to record the revenue earned? Select one: A. debit Cost of Goods Sold $4,600 and credit Sales Revenue $4,600 B. debit Sales Revenue $5,100 and credit Cash $5,100 C. debit Finished Goods Inventory $4,600 and credit Sales Revenue $4,600 D. debit Cash $5,100 and credit Sales Revenue $5,100