Devin Manufacturing uses a standard cost system. The allocation base for overhead costs is direct labor hours. Actual variable manufacturing overhead costs were $$35,000$ and actual fixed overhead costs were $$41,000.$ Applied variable overhead costs $($variable and fixed$)$ was $$71,000.$

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$).$

A$.$ Various Accounts Manufacturing Overhead

B$.$ Manufacturing Overhead Various Accounts

C$.$ Various Accounts Manufacturing Overhead

$$ D$.$ Manufacturing Overhead Various Accounts

$71,000$

$71,000$

$76,000$

$76,000$

$76,000$

$76,000$

$71,000$

$71,000$