Widgets-R-Us uses the process costing system. The direct labor costs for painting is $27,000 and for assembly is $53,000. The company allocates overhead based on 10% of the direct labor cost. What is the Work-in-Progress Inventory journal entry for this manufacturing inventory? Debit: Manufacturing Overhead $8,000, Credit: Work-in-Progress Inventory - Painting $2,700, Credit: Work-in-Progress Inventory - Assembly $5,300 Debit: Manufacturing Overhead $8,000, Credit: Work-in-Progress Inventory $8,000 Debit: Work-in-Progress Inventory - Painting $2,700, Debit: Work-in-Progress Inventory - Assembly $5,300, Credit: Manufacturing Overhead $8,000 Debit: Work-in-Progress Inventory $8,000, Credit: Manufacturing Overhead $8,000