Wright Brothers is debating the use of direct labour cost or direct labour hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the year ended December 31, 2007. Using direct labour hours as the cost driver, the journal entry to dispose of the manufacturing overhead variance is: a. Dr. Manufacturing Overhead $10,900 and Cr. WIP $10,900 b. Dr. Manufacturing overhead $10,900 and Cr. COGS $10,900 c. Dr. WIP $10,900 and Cr. Manufacturing Overhead $10,900 d. Dr. COGS $10,900 and Cr. Manufacturing Overhead $10,900