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20. During February, Irving Corporation incurred $84,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was

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During February, Irving Corporation incurred $84,000 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 application of Manufacturing Overhead to Work in Process would include a:

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