Some units of output failed to pass final inspection at the end of the manufacturing process. The production and inspection supervisors determined that the estimated incremental revenue from reworking the units exceeded the cost of rework. The rework of the defective units was authorized, and the following costs were incurred in reworking the units. Materials requisitioned from stores: Direct materials $ 5,000 Miscellaneous supplies 300 Direct labor 14,000 The manufacturing overhead budget includes an allowance for rework. The predetermined manufacturing overhead rate is 150% as large as direct labor. The account(s) to be charged and the appropriate charges for the rework costs would be

work-in-process inventory control for $19,000. work-in-process inventory control for $5,000 and factory overhead control for $35,300. overhead control for $19,300. overhead control for $40,300.