Which of the following entries is correct when the costs of the rework is normal and common to all the jobs?

A.

WorkminusinminusProcess

Control XXX

Materials Control XXX

Wages Payable Control XXX

Manufacturing Overhead Allocated XXX

B.

Manufacturing Overhead Control XXX

Materials Control XXX

Wages Payable Control XXX

Manufacturing Overhead Allocated XXX

C.

Wages Payable Control XXX

Manufacturing Overhead Allocated XXX

Manufacturing Overhead Control XXX

Materials Control XXX

D.

Wages Payable Control XXX

Manufacturing Overhead Allocated XXX