0/4 18 points awarded TB MC Qu. 3-129 (Algo) During March, Pendergraph Corporation... During March, Pendergraph Corporation incurred $78,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $80,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: Scored Multiple Choice credit to Manufacturing Overhead of $78,000 credit to Work in Process of $80,000 debit to Work in Process of $80,000 debit to Manufacturing Overhead of $78,000