Tower Company applies the manufacturing overhead based on 125% of the direct labor costs. Tower Company incurs $320,000 in direct labor costs. Of those, $200,000 of the factory labor was used by Mixing Department and the remainder of the factory labor was used by Finishing Department. Which of the following journal entries is correctly for assigning manufacturing overhead? DR: Work in Process Inventory $400,000; CR: Manufacturing Overhead $400,000 DR: Work in Process Inventory - Mixing $250,000 and Work in Process Inventory - Finishing $150,000; CR: Manufacturing Overhead $400,000 DR: Work in Process Inventory $370,000; CR: Manufacturing Overhead $370,000 DR: Work in Process Inventory - Mixing $200,000 and Work in Process Inventory - Finishing $120,000; CR: Manufacturing Overhead $320,000 DR: Work in Process Inventory $320,000; CR: Manufacturing Overhead $320,000