Which of the Following Entries Is Correct When the Costs

Which of the following entries is correct when the costs of the rework is normal and common to all the jobs?

A)
$\begin{array} { l } \text { Manufacturing Overhead Control}&XXX\\ \text {Materials Control }&&XXX \\ \text {Wages Payable Control }&&XXX \\ \text {Manufacturing Overhead Allocated }&& XXX\\\end{array}$

B)
$\begin{array} { l l l } \text { Work-in-Frocess Control } &XXX & \\\text { Materials Control } & XXX & \\\quad \text { Wages Payable Control } & & XXX\\\quad \text { Manufacturing Overhead Allocated } & & XXX\end{array}$

C)
$\begin{array} { l l l } \text {Wages Payable Control} & XXX & \\\quad \text { Manufacturing Overhead Allocated } & &XXX \\\end{array}$

D)
$\begin{array} { l } \text {Wages Payable Control }&XXX \\ \text {Manufacturing Overhead Allocated }&XXX \\ \text {Manufacturing Overhead Control }&&XXX \\ \text {Materials Control }&&XXX\\\end{array}$