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* aron, Inc. estimates direct labor costs and manufacturing overhead costs for the coming year to he '?5,EIEII and $301000 respectively. Aaron allocates overhead costs based on machine hours. The estimated total labor hours and machine hours for the coming year are 18,EIUI hours and 1U,EIEIU hours, respectively. What is the predetemtined overhead allocation rate? {Round your answer to the nearest cent. 0 11. $2344 per lahor hour 0 B. $?5.[Il] per machine hour 0 C. $1.42 per labor hour O D. $53110 per machine hour Adelphia Manufacturing issued $75,000 of direct materials and $9,000 of indirect materials for production. Which of the following journal entries would correctly record the transaction? O A. Raw Materials Inventory 84,000 Finished Goods Inventory 75,000 Work - in - Process Inventory 9.000 O B. Work - in - Process Inventory 84,000 Raw Materials Inventory 84,000 O C. Manufacturing Overhead 84,000 Raw Materials Inventory 84,000 O D. Work - in - Process Inventory 75,000 Manufacturing Overhead 9.000 Raw Materials Inventory 84.000Closet Links Clothing Company provided the following manufacturing costs for the month of June: Direct labor cost $138,000 Direct materials cost 84.000 Equipment depreciation (straight - line) 20,000 Factory insurance 14.000 Factory manager's salary 10.600 Janitor's salary 4.000 Packaging costs 19,000 Property taxes 14,000 From the above information, calculate Closet Link's total variable costs. O A. $222,000 O B. $303,600 O C. $62,600 O D. $241,000