Wilson Manufacturing uses a standard cost system. The allocation base for overhead costs is direct labor hours. Standard and actual data for manufacturing overhead are as follows: Variable overhead allocation rate: $40 per direct labor hour Fixed overhead allocation rate: $11 per direct labor hour Actual overhead incurred (variable and fixed): $94,656 Standards for direct labor are as follows: Hours per unit 0.5, Direct labor cost per hour $20 Actual direct labor for the month: 1,972 hours for a total cost of $41,412 Actual and planned production for the month: 3,800 units What is the journal entry to allocate overhead costs (both variable and fixed) to production? O A. Work-in-Process Inventory 38,000 Manufacturing Overhead 38,000 B. Manufacturing Overhead 38,000 Work-in-Process Inventory 38,000 OC. Work-in-Process Inventory 96,900 Manufacturing Overhead 96,900 OD. Manufacturing Overhead 96,900 Work-in-Process Inventory 96,900