Wright Brothers is debating the use of direct labour cost or direct labour hours as the cost allocation base for allocating manufactu overhead. The following information is available for the year endec 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 S10,900 and Cr COGS S10,900 b. Dr. WIP $10,900 and Cr Manufacturing Overhead S10,900 c. Dr Manufacturing Overtiead S10,900 and Cr. WiP $10,900 d. Dr COGS \$10,900 and Cr Manufacturing Overhead S70 So3 Diled thy chulce