14. Price Company assigns overhead based on machine hours. The Milling Department log 2,400 machine hours and Cutting Department shows 4,000 machine hours for the period. A) debit to Manufacturing Overhead for $32,000 C) e overhead rate is $5 per machine hour, the entry to assign overhead willbowa dtn credit to Work in Process Cutting Department for $20,000. debit to Work in Process for $20,000. credit to Manufacturing Overhead for $32,000. D) 20-0x0 2 2200