Clark Manufacturing uses a standard cost system. The allocation base for overhead costs is direct...

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Accounting

Clark Manufacturing uses a standard cost system. The allocation base for overhead costs is direct labor hours. Actual variable manufacturing overhead costs were $35,000 and actual fixed overhead costs were $24,000. Allocated variable overhead costs (variable and fixed) were $69,000.
What is the journal entry to record the overhead costs incurred (Use Various Accounts to simplify the offsetting entry when several accounts could be involved.)
A. Manufacturing Overhead Various Accounts
B. Various Accounts Manufacturing Overhead
C. Manufacturing Overhead Various Accounts
D. Various Accounts Manufacturing Overhead
59,000
59,000
69,000
69,000
69,000
69,000
59,000
59,000
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