During February, Irving Corporation incurred $78,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $73,000. The journal entry to record the application of Manufacturing Overhead to Work in Process would Include a O debit to Manufacturing Overhead of $73,000 O debit to Work in Process of $78,000 credit to Manufacturing Overhead of s O credit to Work in Process of $78,000