29 During March, Pendergraph Corporation incurred $69,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $71,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a: 01:40:26 Multiple Choice credit to Manufacturing Overhead of $71,000 debit to Work in Process of $69,000 credit to Work in Process of $69,000 debit to Manufacturing Overhead of $71,000