During February, Irving Corporation incurred $77,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $75,000.

The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

debit to Manufacturing Overhead of $77,000

credit to Work in Process of $75,000

debit to Work in Process of $75,000

credit to Manufacturing Overhead of $77,000