Wood Carver Company had the following labor related transactions at their plant last month: Woodworkers' wages $120,000 $40,600 Staining tank workers' wages Maintenance personnel wages $10,600 What is the journal entry to record the incurrence of direct labor? OA. WIP Inventory 160,600 Manufacturing Wages B. WIP Inventory 171,200 Wages Payable OC. WIP Inventory 171,200 Manufacturing Wages O D. WIP Inventory 160,600 Wages Payable 160,600 171,200 171,200 160,600 Biltz Company uses a predetermined overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. During the year, the company actually incurred manufacturing overhead costs of $582,400 and 135,500 direct labor hours were worked. The company estimated that it would incur $525,500 of manufacturing overhead during the year and that 150,000 direct labor hours would be worked. By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.) (...) A. $108,150 underallocated B. $108,150 overallocated C. $56,900 underallocated D. $56,900 overallocated