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

$59,000$

$59,000$

$69,000$

$69,000$

$69,000$

$69,000$

$59,000$

$59,000$