Concord's Manufacturing calculated its predetermined overhead rate to be 190% of direct materials costs. For the month of July, the company incurred $120400 of raw material costs, of which $90200 were direct materials, and $30200 were indirect materials. Actual overhead incurred was $17440. What would be the debit entry to the Work in Process Inventory account for July with respect to manufacturing overhead? $228760 $0, the account should be credited $171380$174400