Barker Manufacturing uses a standard cost system. The allocation base for overhead costs is direct labor hours. Actual variable manufacturing overhead costs were $32,000 and actual fixed overhead costs were $26,000. Allocated variable overhead costs (variable and fixed) was $60,000. 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.) 58,000 58,000 60,000 60,000 A. Various Accounts Manufacturing Overhead B. Manufacturing Overhead Various Accounts C. Manufacturing Overhead Various Accounts D. Various Accounts Manufacturing Overhead 58,000 58,000 60,000 60,000