5 During March, Pendergraph Corporation incurred $66,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $68,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would include a: 01:53:23 Multiple Choice credit to Manufacturing Overhead of $68,000 debit to Work in Process of $66,000 credit to Work in Process of $66,000 debit to Manufacturing Overhead of $68,000