What would be the appropriate journal entry to allocate manufacturing overhead costs based on 200% of direct labor cost? (Assume assembly line workers wages were $20,000 and factory cleaners wages were 10,000).

		Debit Work-in-Process Control for $30,000; Credit Manufacturing overhead control for $30,000.
		Debit Work-in-Process Control for $20,000; Debit Manufacturing Overhead Control for $10,000; Credit Wages Payable Control for $30,000.
		Debit Work-in-process control for $20,000; Credit Manufacturing overhead allocated for $20,000.
		Debit Work-in-process control for $40,000; Credit Manufacturing overhead allocated for $40,000.