18

During March, Pendergraph Corporation incurred $62,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $64,000.

The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

Multiple Choice

• credit to Manufacturing Overhead of $62,000

• credit to Work in Process of $64,000

• debit to Work in Process of $64,000

• debit to Manufacturing Overhead of $62,000