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: A. debit to Manufacturing Overhead of $65,000 B. credit to Manufacturing Overhead of $65,000 C. credit to Work in Process of $60,000 D. debit to Work in Process of $60,000

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a: A. debit to Work in Process of $65,000 B. credit to Work in Process of $65,000 C. credit to Manufacturing Overhead of $60,000 D. debit to Manufacturing Overhead of $60,000