Devin Manufacturing uses a standard cost system. The allocation base for overhead costs is direct labor hours. Actual variable manufacturing overhead costs were $37,000 and actual fixed overhead costs were $47,000. Applied variable overhead costs (variable and fixed) was $77,000. What is the journal entry to record the overhead costs incurred ? (Use Various Accounts to simply the offsetting entry when several accounts could be involved). Question content area bottom Part 1 A. Manufacturing Overhead 77,000 Various Accounts 77,000 B. Various Accounts 77,000 Manufacturing Overhead 77,000 C. Various Accounts 84,000 Manufacturing Overhead 84,000 D. Manufacturing Overhead 84,000 Various Accounts 84,000