Baker Corporation has provided the following production and total cost data for two levels of monthly production volume. The company produces a single product.

The best estimate of the total variable manufacturing cost per unit is:

$32.40

$44.80

$66.20

$21.40

15.) During February, Irving Corporation incurred $65,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $60,000. The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

debit to Manufacturing Overhead of $65,000

credit to Manufacturing Overhead of $65,000

credit to Work in Process of $60,000

debit to Work in Process of $60,000