2. During August, Sherill Corporation incurred $85,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $78,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a: A. Debit to Work in Process of $78,000 B. Credit to Manufacturing Overhead of $85,000 C. Credit to Work in Process of $78,000 D. Debit to Manufacturing Overhead of $85,000