Davis Manufacturing uses a standard cost system. The allocation base for overhead costs is direct labor hours. Actual variable manufacturing overhead costs were $$43,000$ and actual fixed overhead costs were $$28,000.$ Allocated variable overhead costs $($variable and fixed$)-$was $$65,000.$ 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$.$ Various Accounts

B$.$ Manufacturing Overhead

C$.$ Various Accounts

D$.$ Manufacturing Overhead Various Accounts

$65,000$

Manufacturing Overhead

Various Accounts

$65,000$

$71,000$

Manufacturing Overhead

$71,000$

$71,000$

$71,000$

$71,000$