XYZ Company uses job costing system. The appropriate journal entry if direct materials of $53,000 are sent to the manufacturing plant floor?

a. Work-in-Process Control debit $53,000 and Materials Control credit $53,000.

b. Work-in-Process Control debit $50,000 and Materials Control credit $50,000.

c. Manufacturing Overhead Control debit $3,000, Materials Control debit $ 50,000 and Work-in-Process Control $ 53,000.

d. Work-in-Process Control debit $50,000, Manufacturing Overhead Control debit $3,000 and Materials Control $53,000.

Kia Corporation has two departments, A and B. Central costs could be allocated to the two departments in various ways. Square footage of department A and B 6,000 and 18,000 square feet respectively, Number of employees of department A and B 1,120 and 480 respectively, and sales of department A and B $400,000 and $2,000,000 respectively. If total rent expense of $288,000 is allocated on the basis of square footage, the amount allocated to Department B would be:

a. $72,000

b. $216,000

c. $240,000

d. $86,400

Please please, I don't have enough time, help me