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This Question: 2 pts 8 of 17 (5 complete) The accounts of Melissa Manufacturing showed the following balances at the beginning of December: Account Debit Raw Materials Inventory $51,000 Work - in - Process Inventory 79,000 Finished Goods Inventory 36,000 Manufacturing Overhead 19,000 The following transactions took place during the month: December 2: Issued direct materials $38,000 and indirect materials $5,000 to production. December 15: Incurred $6,000 and $5,000 toward factory's direct labor cost and indirect labor cost, respectively. What should be the balance in the Work - in - Process Inventory following these transactions? O A. $123,000 O B. $74,000 O C. $85,000 O D. $84,000This Question: 2 pts 12 of 17 (9 complete) The Equinox Fabrication Plant suffered a fire incident in August, and most of the records for the year were destroyed. The following accounting data for the year were recovered: Total manufacturing overhead estimated at the beginning of the year $103,780 Total direct labor costs estimated at the beginning of the year $185,000 Total direct labor hours estimated at the beginning of the year 3,600 direct labor hours Actual manufacturing overhead costs for the year $98,960 Actual direct labor costs for the year $150,000 Actual direct labor hours for the year 2,900 direct labor hours The company bases its manufacturing overhead allocation on the number of direct labor hours. What was the predetermined overhead allocation rate for the year? (Round your answer to the nearest cent.) O A. $35.79 O B. $63.79 O C. $1.87 O D. $28.83